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FRANK H. MASON TRUST v. COM'R OF INT. REV.

No. 9386.

136 F.2d 335 (1943)

FRANK H. MASON TRUST v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 1, 1943.

Attorney(s) appearing for the Case

Robert Guinther, of Akron, Ohio (Robert Guinther and Slabaugh, Seiberling, Guinther & Pflueger, all of Akron, Ohio, on the brief), for petitioner.

N. Barr Miller, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and William A. Clineburg, all of Washington, D. C., on the brief), for respondent.

Before SIMONS, ALLEN, and MARTIN, Circuit Judges.

MARTIN, Circuit Judge.

The Board of Tax Appeals (now the United States Tax Court) upheld the determination by the Commissioner of Internal Revenue of income tax deficiencies for the taxable years 1937, 1938, and 1939, resulting from the disallowance of the deduction in each of those years of amounts paid by the trustee to the beneficiaries of the Frank H. Mason Trust. The trustee petitioner asserts that the claimed deductions should have been allowed under Section...

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