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GREENOUGH v. COMMISSIONER OF INTERNAL REVENUE

No. 2911.

74 F.2d 25 (1934)

GREENOUGH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 1, 1934.

Attorney(s) appearing for the Case

Bartlett Harwood, of Boston, Mass. (W. Sidney Felton, of Boston, Mass., on the brief), for petitioner for review.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals and involves the application of section 219 (h) of the 1926 Revenue Act (26 USCA § 960 note) and section 167 of the 1928 Revenue Act (26 USCA § 2167). The years involved are 1927, 1928, and 1929.

The provisions of the above sections are alike in their pertinent provisions and are as follows:

"Where any part of the income of a trust may, in the discretion...

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