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FISHER v. COMMISSIONER OF INTERNAL REVENUE

No. 10171.

132 F.2d 383 (1942)

FISHER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

December 16, 1942.

Attorney(s) appearing for the Case

F. T. Ritter, of Long Beach, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, Louise Foster, and Samuel H. Levy, Sp. Assts. to the Atty. Gen., for respondent.

Before DENMAN, MATHEWS and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

The Board of Tax Appeals found deficiencies in gift tax for the years 1933, 1935, and 1937. The taxpayer petitions for a review of the decision of the Board insofar as it concerns a gift made in 1937 to a trustee for the benefit of the donor's six grandchildren.

In 1937, the taxpayer created an irrevocable trust and transferred certain bonds to the trustee without consideration. The trust...

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