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COMMISSIONER OF INTERNAL REV. v. CENTRAL NAT. BANK

No. 8622.

119 F.2d 470 (1941)

COMMISSIONER OF INTERNAL REVENUE v. CENTRAL NAT. BANK OF CLEVELAND.

Circuit Court of Appeals, Sixth Circuit.

May 8, 1941.

Attorney(s) appearing for the Case

L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Walker H. Nye, of Cleveland, Ohio (McKeehan, Merrick, Arter & Stewart, of Cleveland, Ohio, on the brief), for respondent.

Before HICKS, SIMONS, and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

Before the Board of Tax Appeals, the Commissioner of Internal Revenue contended that the income for a portion of the year 1934 from four trusts, created by respondent's decedent, W. G. Wilson, is taxable to the decedent's estate under Section 166 of the Revenue Act of 1934,1 26 U.S.C.A. Int.Rev.Code, § 166. The Board held against the Commissioner, who, upon this petition for review, concedes that the income...

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