# Morehead v. Commissioner > United States Board of Tax Appeals · September 27, 1940 · 42 B.T.A. 851 URL: https://www.frixlaw.com/law-library/cases/4498242 ## Case - **Full name:** KATHARINE BOYD MOREHEAD, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** September 27, 1940 - **Citations:** 42 B.T.A. 851; 1940 BTA LEXIS 955 - **Precedential status:** Published - **Opinion:** Dissent by Mellott - **Judges:** Tyson, Mellott, Haeron, Disney, Agree - **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/4498242 ## Opinion text Mellott, dissenting: The corporate trustee was not a person “having a substantial adverse interest in the disposition * * * of the corpus or the income therefrom” (Reinecke v. Smith, 289 U. S. 172 ); the *857 settlor was a beneficiary; both the “distributable income” and the corpus could be distributed to her at any time that her income from other sources “should be insufficient to properly provide for” her support, maintenance or benefit (see discussion of “benefit” in Helvering v. Hormel, 111 Fed. (2d) 1, and note the use of the same word in the heading of section 167); and she, like Mary E. Wenger, 42 B. T. A. 225, could have the income and, if necessary, the corpus distributed to her at any time. In the Wenger case we held that the petitioner was taxable under both sections 166 and 167. (42 B. T. A. 232.) A similar holding, I think, should be made here. Disney, HaeRon, and OrrER agree with this dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4498242. Public record. Not legal advice.