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STATE SAV. LOAN & TRUST CO. v. COMMISSIONER OF INT. REV.

No. 4846.

63 F.2d 482 (1933)

STATE SAV. LOAN & TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

February 22, 1933.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioner.

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Hayner N. Larson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and O. W. Swecker, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before ALSCHULER and EVANS, Circuit Judges, and FITZHENRY, District Judge.

EVANS, Circuit Judge.

This appeal involves deficiency income tax assessments for the years 1926, 1927, and 1928. Petitioner was taxed as trustee under a trust indenture created by one Gardner and his wife for the benefit of their nine grandchildren. The issues arise out of and are determined by a construction of the trust agreement. It is petitioner's contention (1) that the trust instrument created not one, but nine separate trusts, one for each of their nine grandchildren...

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