Circuit Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
July 18, 1940.
Rehearing Denied September 6, 1940.
Attorney(s) appearing for the Case
Robert G. Bosworth, of Denver, Colo. (Winston S. Howard and Pershing, Nye, Bosworth & Dick, all of Denver, Colo., on the brief), for appellant.
L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Julian G. Gibbs, Sp. Assts. to Atty. Gen., and Thomas J. Morrissey, U. S. Atty., and Ivor O. Wingren, Asst. U. S. Atty., both of Denver, Colo., on the brief), for appellee.
Before PHILLIPS, BRATTON, and WILLIAMS, Circuit Judges.
Circuit Court of Appeals, Tenth Circuit.
BRATTON, Circuit Judge, delivered the opinion of the court.
Section 219(g) of the Revenue Act of 19261 provided that where the grantor of a trust had, at any time during the taxable year, either alone or in conjunction with any other person not a beneficiary of such trust, the power to revest in himself any part thereof, the income of such part should be included in computing his income; section 239, 26 U.S.C.A.Int.Rev. Acts, page 190...
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