HILL v. COMMISSIONER OF INTERNAL REVENUE

No. 10753.

88 F.2d 941 (1937)

HILL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 16, 1937.


Attorney(s) appearing for the Case

Francis D. Butler, of St. Paul, Minn. (Curtis C. Goodson, of St. Paul, Minn., on the brief), for petitioner.

Arnold Raum, Sp. Asst. to the Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, THOMAS, and FARIS, Circuit Judges.


FARIS, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals. The sole question up for judgment herein is, whether the income from an irrevocable trust, used, pursuant to its terms to support the settlor's wife and maintain the family home in which both the settlor and his wife reside with several adult children, is taxable to such settlor as income. The Board of Tax Appeals held such income taxable as against petitioner...

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