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COMMISSIONER OF INTERNAL REVENUE v. ARMOUR

No. 7576.

125 F.2d 467 (1942)

COMMISSIONER OF INTERNAL REVENUE v. ARMOUR.

Circuit Court of Appeals, Seventh Circuit.

February 2, 1942.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Bureau of Internal Revenue, and Michael Cardozo, both of Washington, D. C., and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., for petitioner.

Alexander F. Reichmann and R. W. Burgeson, both of Chicago, Ill. (Myron D. Davis, of Chicago, Ill., of counsel), for respondent.

Before SPARKS and MINTON, Circuit Judges, and LINDLEY, District Judge.

LINDLEY, District Judge.

The question presented by this review is whether the income from a trust estate is taxable to the settlor, who was also trustee, — whether the instrument, surrounding facts and circumstances produce taxability of the grantor within the intent of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788.

The Board found the facts to be substantially as follows. The taxpayer is the widow of...

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