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http://d37msyy8lsqwlx.cloudfront.net/macroclaw/resources/LegalObligationofSupport.pdf
After all, the parent has a legal obligation to provide for basic support needs and the trustee should not “discharge” that obligation by using the child’s trust funds. Such a distribution might be found to be a breach of the trustee’s fiduciary duty to the remainder beneficiaries.
https://www.law.cornell.edu/cfr/text/26/1.662(a)-4
26 CFR § 1.662(a)-4 - Amounts used in discharge of a legal obligation. CFR ; ... is used in full or partial discharge or satisfaction of a legal obligation of any person is included in the gross income of such person under section 662(a) (1) or (2 ... The term legal obligation includes a legal obligation to support another person ...
http://scholarlycommons.law.wlu.edu/cgi/viewcontent.cgi?article=3016&context=wlulr
discharge of a legal obligation of the decedent, or otherwise for his pecuniary benefit. The term "legal obligation" includes a legal obligation to support a dependent during the decedent's lifetime. B. Consideration One way of describing the operation of section 2036 is to say that a
http://www.naepc.org/events/newsletter/4/2010
The term legal obligation includes a support obligation, and under state law, a person almost always has a support obligation in at least two situations: (1) A parent has an obligation to support a child until age of. majority (i.e. emancipation); and (2) A husband has an obligation to support a wife, and visa versa.
https://www.swlaw.com/assets/pdf/publications/2004/09/15/GiftstoMinors.pdf
used to discharge parents’ legal obligation to support the minor whether or not the parent is serving as custodian. Rev. Rul. 56-484, 1956-2 CB 23; Rev. Rul. 59-357, 1959-2 CB 212. See III.D.3 infra for discussion of “support”. b. UTMAs for children under age 14 are subject to “kiddie tax”.
https://www.isba.org/ibj/2015/02/candebtorsdischargedivorce-basedatt
Feb 05, 2015 · C.D. Ill. 2009). Thus, if the obligation is not a support obligation but arises from a divorce or separation agreement or order relating to property division, the debtor is only required to pay a pro rata share of the funds available in the Chapter 13 plan.
https://definitions.uslegal.com/d/discharge/
Legal strikers are protected from discharge, although they may be replaced during a strike and regain employment rights only if vacancies open within a certain period of time. Discharge is used in other legal contexts, such as the discharge of a lien or debt, as in the discharge of a debtor in bankruptcy.
http://irszilla.com/survivors-executors-administrators/discharge-of-a-legal-obligation.htm
This does not apply to the discharge of a beneficiary's obligation to pay alimony or separate maintenance. The beneficiary's legal obligations include a legal obligation of support, for example, of a minor child. Local law determines a legal obligation of support.
https://legal-dictionary.thefreedictionary.com/discharge
Discharge also means to release, as from legal confinement in prison or the military service, or from some legal obligation such as jury duty, or the payment of debts by a person who is bankrupt. The document that indicates that an individual has been legally …
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