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ARMSTRONG v. COMMISSIONER OF INTERNAL REVENUE

Nos. 2800, 2801.

143 F.2d 700 (1944)

ARMSTRONG v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Tenth Circuit.

July 6, 1944.

Attorney(s) appearing for the Case

Stephen H. Hart, of Denver, Colo. (James B. Grant and Lewis & Grant, all of Denver, Colo., and Simms, Modrall & Seymour, of Albuquerque, N. M., on the brief), for petitioners.

L. W. Post, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, of Washington, D. C., on the brief), for respondent.

Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.

HUXMAN, Circuit Judge.

These appeals come to us from the United States Tax Court, and involve income taxes for the year 1939. The two cases involve identical questions. They were consolidated before the tax court and also on appeal to this court. The discussion of the facts will be confined to No. 2801, Gayle Geard Armstrong v. Commissioner. The sole question presented is whether income from certain trusts is chargeable to the petitioners as their income.

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