HALL v. COMMISSIONER OF INTERNAL REVENUE

No. 3126.

150 F.2d 304 (1945)

HALL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

July 2, 1945.


Attorney(s) appearing for the Case

Angus M. Woodford, of Holdenville, Okl., for petitioner.

John F. Costelloe, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Robert N. Anderson, and Newton K. Fox, all of Washington, D. C., on the brief), for respondent.

Before PHILLIPS, BRATTON, and MURRAH, Circuit Judges.


MURRAH, Circuit Judge.

Applying the rule in Dobson v. Commissioner of Internal Revenue, 320 U.S. 489, 64 S.Ct. 239, 88 L.Ed. 248, the precise question presented here is whether there is "warrant in the record and a reasonable basis in the law" for the judgment of the Tax Court holding income from a family trust, created by the taxpayer for the benefit of his four daughters, taxable to him as...

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