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WHITELEY v. COMMISSIONER OF INTERNAL REVENUE

No. 7620.

120 F.2d 782 (1941)

WHITELEY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

May 29, 1941.

Attorney(s) appearing for the Case

Frederick H. Spotts, of Philadelphia, Pa. (Robert C. Fluhrer, of York, Pa., and Pepper, Bodine, Stokes & Schoch, of Philadelphia, Pa., on the brief), for petitioner.

L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before CLARK, JONES, and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

This appeal from the Board of Tax Appeals involves income taxes for the years 1933, 1934, and 1935. There are two issues presented which are dealt with separately in this opinion.

I.

The first issue involves income tax for the three years mentioned and turns upon facts and circumstances surrounding a trust which was set up by a trust deed executed May 31, 1932 by Purdon Smith Whiteley, wife of the taxpayer, with the husband...

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