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PHIPPS v. HELVERING

No. 7758.

124 F.2d 288 (1941)

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

United States Court of Appeals for the District of Columbia.

December 8, 1941.

Attorney(s) appearing for the Case

Mr. Thomas P. Johnson, of Pittsburgh, of the bar of the State of Pennsylvania pro hac vice, by special leave of court, with whom Mr. David A. Reed, of Pittsburgh, Pa., was on the brief, for petitioner.

Mr. Edward Hopkins Hammond, Sp. Asst. to the Attorney General, with whom Messrs. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., were on the brief, for respondent. Messrs. J. Louis Monarch, Sp. Asst. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and John M. Morawski, Sp. Atty., both of the Bureau of Internal Revenue, all of Washington, D. C., also entered appearances for respondent.

Before MILLER, VINSON and EDGERTON, Associate Justices.

MILLER, Associate Justice.

The following facts, found by the Board of Tax Appeals, are undisputed: Petitioner is a resident of Denver, Colorado. She filed her Federal income tax return for each of the taxable years with the Collector of Internal Revenue for the District of Colorado. By a trust agreement entered into on or about February 27, 1923, between petitioner, as grantor, and The International Trust Co., as trustee, petitioner created an irrevocable funded insurance...

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