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COMMISSIONER OF INTERNAL REVENUE v. MORTON

No. 6964.

108 F.2d 1005 (1940)

COMMISSIONER OF INTERNAL REVENUE v. MORTON.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied February 5, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. P. Wenchel, Newton K. Fox, and John W. Smith, Sp. Assts. to Atty. Gen., for petitioner.

Robert V. Jones, of Chicago, Ill., for respondent.

Before EVANS, SPARKS, and TREANOR, Circuit Judges.

SPARKS, Circuit Judge.

This petition for review of a decision of the Board of Tax Appeals presents the question whether or not the income for the year 1934 of two trusts was taxable to the grantor. The Board held that the income of the trusts was not to be included in computing the grantor's gross income because power to revoke the trusts was in a person having an interest adverse to that of the grantor so that section 166 of the Revenue Act of 1934, 26 U.S.C.A. ...

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