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MORTON v. COMMISSIONER OF INTERNAL REVENUE

No. 7006.

109 F.2d 47 (1940)

MORTON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied February 5, 1940.

Attorney(s) appearing for the Case

Robert V. Jones, and Edward H. Stearns, both of Chicago, Ill., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Lee A. Jackson, J. P. Wenchel, and Charles E. Lowery, all of Washington, D. C., for respondent,

Before EVANS, SPARKS, and MAJOR, Circuit Judges.

Petitioner did not include in his 1933 income tax return the income derived from certain trusts which he then and now contends was not taxable to him. The Commissioner included such income and assessed a tax against him therefor. On appeal to the Board of Tax Appeals the ruling of the Commissioner on these items was affirmed, and a deficiency tax liability of $17,728.21 was adjudged against him. Petitioner seeks a reversal of this adjudication.

EVANS, Circuit Judge...

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