EWALD v. COMMISSIONER OF INTERNAL REVENUE

No. 9682.

141 F.2d 750 (1944)

EWALD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 3, 1944.


Attorney(s) appearing for the Case

Henry S. Slyfield and Garland D. Tait, both of Detroit, Mich. (Henry S. Slyfield, Edgar M. Reitz, and Garland D. Tait, all of Detroit, Mich., on the brief), for petitioner.

Robert Koerner, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Robert Koerner, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.


HAMILTON, Circuit Judge.

Petitioner asks for a review of the decision of the Tax Court of the United States upholding the determination by the respondent of income tax deficiencies against the petitioner for the years 1936, 1937, 1939 and 1940.

Petitioner on June 27, 1929, created in writing an irrevocable trust in favor of herself and her children and their descendants. She named her husband, Henry T. Ewald, trustee and empowered him to distribute to petitioner...

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