COMMISSIONER OF INTERNAL REVENUE v. BATEMAN

No. 3718.

127 F.2d 266 (1942)

COMMISSIONER OF INTERNAL REVENUE v. BATEMAN.

Circuit Court of Appeals, First Circuit.

April 7, 1942.


Attorney(s) appearing for the Case

Michael H. Cardozo, IV, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., J. P. Wenchel, Chief Counsel, and John W. Smith, Sp. Atty., Bureau of Int.Rev., both of Washington, D. C., on the brief), for petitioner for review.

Claude R. Branch, of Boston, Mass. (John Dane, Jr., and Choate, Hall & Stewart, all of Boston, Mass., on the brief), for Lady Marian Bateman.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAGRUDER, Circuit Judge.

We have for decision another case presenting the question whether certain income from trust property is taxable to the settlor of the trust. See our recent decisions in Fulham v. Commissioner, 1 Cir., 1940, 110 F.2d 916; Commissioner v. Branch, 1 Cir., 1940, 114 F.2d 985, 132 A.L.R. 839; White v. Higgins, 1 Cir., 1940,

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