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COMMISSIONER OF INTERNAL REVENUE v. WILLSON

No. 9135.

132 F.2d 255 (1942)

COMMISSIONER OF INTERNAL REVENUE v. WILLSON.

Circuit Court of Appeals, Sixth Circuit.

December 3, 1942.

Attorney(s) appearing for the Case

Carolyn E. Agger, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Bernard Chertcoff, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Harry G. Gault, of Flint, Mich., for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

This petition to review an order of the United States Board of Tax Appeals involves a ruling of the Commissioner determining deficiencies in income taxes against the respondent in the amount of $5,561.54 for the year 1936 and $4,292.84 for the year 1937. The Commissioner added the income of the Frances S. Willson Trust to the net income reported by respondent for each of the taxable years, holding that the income was taxable to the respondent...

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