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WELLS v. COMMISSIONER OF INTERNAL REVENUE

No. 9191.

63 F.2d 425 (1933)

WELLS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 4, 1933.

Attorney(s) appearing for the Case

James S. Y. Ivins, of Washington, D. C. (Kingman Brewster, of Washington, D. C., James B. Templeton, of Minneapolis, Minn., and O. R. Folsom-Jones and Richard B. Barker, both of Washington, D. C., on the brief), for petitioner.

Charles B. Rugg, Asst. Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and A. H. Fast and F. L. Van Haaften, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., and Erwin N. Griswold, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before KENYON, GARDNER, and SANBORN, Circuit Judges.

KENYON, Circuit Judge.

This is a proceeding to review a decision of the Board of Tax Appeals, and involves income taxes for the years 1924, 1925, and 1926. The facts are not in dispute. Petitioner on December 30, 1922, created by separate trust indentures three certain trusts, which will be herein referred to as Trusts 1, 2, and 3. On August 6, 1923, he created two additional trusts, referred to as Trusts 4 and 5. The income from all these trusts and the principal...

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