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SAVAGE v. COMMISSIONER OF INTERNAL REVENUE

No. 5868.

82 F.2d 92 (1936)

SAVAGE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

February 18, 1936.

Attorney(s) appearing for the Case

Colman Gray, of New York City (Theodore Witkin and Philip J. Maron, both of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent.

Before BUFFINGTON and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

The decisive question in this case is whether, by the terms of a trust created by the taxpayer, Lillian Taylor Savage, her former, but now divorced, husband was a "beneficiary." The pertinent statute is section 166 of the Revenue Act of 1928, 26 U. S.C.A. § 166 note, which provides, "Where the grantor of a trust has, at any time during the taxable year, either alone or in conjunction with any person not a beneficiary of the trust, the...

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