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COMMISSIONER OF INTERNAL REVENUE v. PORTER

No. 11182.

148 F.2d 566 (1945)

COMMISSIONER OF INTERNAL REVENUE v. PORTER. SAME v. LIGHTNER.

Circuit Court of Appeals, Fifth Circuit.

April 11, 1945.

Attorney(s) appearing for the Case

Melva M. Graney, Sewall Key, and A. F. Prescott, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

Homer L. Bruce, of Houston, Tex., for the taxpayers.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

Taxpayers, married women living in Texas, are beneficiaries during their lives of trusts of personal property, stocks and bonds, established by their father, a citizen of New York, and there administered. In the tax years in question, they returned, as community income, dividends and interest which had been distributed to them by the trustees. The commissioner, insisting that the trusts were created for their separate use and benefit and...

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