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HOPKINS v. COMMISSIONER OF INTERNAL REVENUE

No. 9566.

144 F.2d 683 (1944)

HOPKINS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

August 21, 1944.

Attorney(s) appearing for the Case

David A. Gaskill, of Cleveland, Ohio (Thompson, Hine & Flory, David A. Gaskill, Earl P. Schneider, and Glen O. Smith, all of Cleveland, Ohio, on the brief), for petitioner.

L. A. Post, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and L. W. Post, all of Washington, D. C., on the brief), for respondent.

Before SIMONS, HAMILTON, and McALLISTER, Circuit Judges.

HAMILTON, Circuit Judge.

The question for decision is whether net taxable income of two trusts set up by petitioner for the benefit of his two sons is taxable to him.

Petitioner was sixty-one years of age on December 31, 1935, and at that time had two sons, fifteen and sixteen years of age respectively. Petitioner was president of the Cleveland Graphite Bronze Company, a large manufacturing company in Cleveland, Ohio...

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