BALCH v. COMMISSIONER OF INTERNAL REVENUE

No. 9075.

129 F.2d 472 (1942)

BALCH v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 29, 1942.


Attorney(s) appearing for the Case

Frost & Jacobs, of Cincinnati, Ohio, for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel and Vernon F. Weekley, both of Washington, D. C., and J. Louis Monarch and L. W. Post, Sp. Assts. to Atty. Gen., for respondent.

Before HICKS, ALLEN, and MARTIN, Circuit Judges.


PER CURIAM.

This case came on to be heard upon the record and briefs and oral arguments of counsel; and it appearing that the only question presented is the legality of a deduction of $7,333.40 which the petitioner claimed in her income tax return for the year 1935;

And it appearing that petitioner created an irrevocable trust of which she was to receive the income for life with the remainder to her son, or in the event of his death to his children or their...

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