EDISON v. COMMISSIONER OF INTERNAL REVENUE

No. 13014.

148 F.2d 810 (1945)

EDISON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

April 23, 1945.


Attorney(s) appearing for the Case

David Baron, of St. Louis, Mo., for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Robert Koerner, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, THOMAS, and JOHNSEN, Circuit Judges.


JOHNSEN, Circuit Judge.

This is another in the cycle of cases arising out of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788, with which we recently have been confronted, involving the taxability of a donor under section 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22(a), on the income from some trusts created by him for members of his immediate family, and of which he has constituted himself...

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