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JACKSON v. COMMISSIONER OF INTERNAL REVENUE

No. 3425.

64 F.2d 359 (1933)

JACKSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

April 4, 1933.

Attorney(s) appearing for the Case

Hunter H. Moss, of Baltimore, Md. (Harry N. Baetjer, of Baltimore, Md., on the brief), for petitioner.

Andrew D. Sharpe, Sp. Asst. to the Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Harold F. Noneman, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

SOPER, Circuit Judge.

The question involved in this proceeding is whether the taxpayer, in computing his income tax for the year 1927, should have been required to include in his gross income the income from certain securities covered by a deed of trust executed on April 1, 1927, by his wife. Thereby she gave and assigned them to the taxpayer and herself, upon certain trusts for the benefit of their children, providing for the payment of the income to them or for...

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