# Estate of Bruchmann, etc. v. Commissioner

> United States Tax Court · December 18, 1969 · 53 T.C. 403

URL: https://www.frixlaw.com/law-library/cases/4481386

## Case

- **Full name:** Estate of Mildred Bruchmann, First National Bank of Rock Island, Administrator v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** December 18, 1969
- **Citations:** 53 T.C. 403; 1969 U.S. Tax Ct. LEXIS 10
- **Precedential status:** Published
- **Opinion:** Dissent by Raum
- **Judges:** Tietjens,Fay,Raum,Simpson,Forrester,Dawson,Tannenwald
- **Cited by:** 2 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4481386

## Opinion text

Raum, J., dissenting: I agree with the conclusions in Judge Simpson’s opinion in respect of the first issue, which are underscored by the dilemma with which the beneficiary would be faced annually at the time of filing her return during the long period of years when the matter of her right to trust income was in litigation. It seems highly unlikely to me that she was required by statute to guess at the future outcome of that litigation, and to report annually the income which was not in fact distributed to her at that time, and where her right thereto was open to serious doubt in the pending litigation. Cf. dissenting opinion of Friendly. J., in Commissioner v. Gordon, 382 F. 2d 499, 510-511 (C.A. 2), reversed 391 U.S. 83 .
In view of my conclusion as to the first issue I do not find it necessary to express any view as to the troublesome and highly doubtful second issue.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4481386. Public record. Not legal advice.