# Suhr v. Commissioner > United States Board of Tax Appeals · May 29, 1940 · 41 B.T.A. 1270 URL: https://www.frixlaw.com/law-library/cases/4497868 ## Case - **Full name:** ROBERT C. SUHR, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** May 29, 1940 - **Citations:** 41 B.T.A. 1270; 1940 BTA LEXIS 1069 - **Precedential status:** Published - **Opinion:** Dissent by Mukdock - **Judges:** Akundell, Mukdock, Opper - **Cited by:** 0 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/4497868 ## Opinion text Mukdock, dissenting: The entire net income of the trust was payable to the petitioner’s wife for life. There was absolutely no restriction placed upon her use of that income. A gift tax was paid upon the transfer. The facts further show that the petitioner has at all times maintained a home for his wife and family and has maintained and supported them fully. None of the income of the trust was used or was required to be used for maintenance, education, or support of the wife or children. The doctrine of Douglas v. Will cuts, 296 U. S. 1 , does not apply under such circumstances. Akundell agrees with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4497868. Public record. Not legal advice.