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THOMSON v. HELVERING

No. 11528.

114 F.2d 607 (1940)

THOMSON v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

September 21, 1940.

Attorney(s) appearing for the Case

Guy Chase, of St. Paul, Minn. (Kellogg, Morgan, Chase, Carter & Headley, of St. Paul, Minn., on the brief), for petitioner.

J. J. Pringle, Jr., Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.

PER CURIAM.

The petitioner challenges a determination by the Board of Tax Appeals that income received by her in 1934, as trustee of two short-term, irrevocable family trusts created by her for the benefit of her husband, was her income for purposes of taxation.

The trusts created by petitioner were similar to the trust considered by this Court in Clifford v. Helvering, 8 Cir., 105 F.2d 586. At the time petitioner filed her...

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