No. 11449.

152 F.2d 636 (1945)

LOGGIE v. THOMAS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied January 7, 1946.

Attorney(s) appearing for the Case

Jno. E. Kilgore, of Dallas, Tex., and Guy Rogers, of Wichita Falls, Tex., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Melva M. Graney and Sewall Key, Sp. Assts. to the Atty. Gen., and Robert B. Young, Jr., U. S., Atty., of Fort Worth, Tex., for appellee.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.

WALLER, Circuit Judge.

The chief question involved in this case is whether or not a declaratory judgment of a state court, rendered after a federal income tax liability had accrued, in a case in which neither the Collector nor the Commissioner of Internal Revenue was a party, is res judicata in a suit in the Federal Court involving such income tax liability.

The income tax consequences to donors or to trustees are not always controlled by the sole incidence...


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