FRIEDMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 8581.

145 F.2d 594 (1944)

FRIEDMANN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 1, 1944.


Attorney(s) appearing for the Case

Leon E. Kaumheimer and Frederic Sammond, both of Milwaukee, Wis., for petitioner.

Samuel O. Clark, Jr., Sewall Key, I. Henry Kutz and A. F. Prescott, Asst. Attys. Gen., and J. P. Wenchel and John W. Smith, both of Washington, D. C., Bureau of Internal Revenue, for respondent.

Before EVANS, SPARKS, and MAJOR, Circuit Judges.


EVANS, Circuit Judge.

Petitioner's income tax liability for the years 1935, 1936, and 1937 is the subject matter of this appeal. More specifically, controversy is over the income from a trust which petitioner created when he was divorced, January 7, 1935, and a property settlement was made with his wife. The Commissioner assessed against him the income from this trust. The United States Tax Court reduced the amount of his taxable income from this trust to $13,550...

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