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DOTY v. COMMISSIONER OF INTERNAL REVENUE

No. 4033.

148 F.2d 503 (1945)

DOTY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

April 4, 1945.

Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C., for petitioner for review.

Helen Goodner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and J. P. Wenchel, Chief Counsel, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

This is a petition for review of a decision of the Tax Court sustaining the Commissioner's determination of a deficiency in the petitioner's income tax for the year 1940. The question presented is whether ordinary dividends on stock held in trust are income which under the trust instrument was currently distributable and thus taxable to the beneficiary under § 162(b) of the Internal Revenue code,1 or whether...

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