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GRAFF v. COMMISSIONER OF INTERNAL REVENUE

No. 7376.

117 F.2d 247 (1941)

GRAFF v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

January 14, 1941.

Attorney(s) appearing for the Case

Wm. N. Haddad, of Chicago, Ill., for petitioner.

Samuel O. Clark, Jr., J. P. Wenchel, J. Louis Monarch, John W. Smith, and Lee A. Jackson, all of Washington, D. C., for respondent.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.

SPARKS, Circuit Judge.

Petitioner seeks to review a decision of the Board of Tax Appeals, which found a deficiency of $4,761.09 in his income tax for the year 1935.

The only question presented is whether the capital gains which were added to the corpus of a trust in 1935 were taxable to the trustees under Section 161,1 or to the settlor under Sections 166 and 1672 of the Revenue Act of 1934, 26 U.S...

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