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EMERY v. COMMISSIONER OF INTERNAL REVENUE

No. 4152.

156 F.2d 728 (1946)

EMERY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

July 22, 1946.

Attorney(s) appearing for the Case

Robert A. B. Cook, of Boston, Mass. (Joseph N. Welch, Phipps, Durgin & Cook, and Hale & Dorr, all of Boston, Mass., on the brief), for petitioner for review.

J. Louis Monarch, Sp. Asst. to the Atty. Gen. (Douglas W. McGregor, Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and Lee A. Jackson, Sp. Asst. to the Atty. Gen., on the brief), for the Commissioner.

Before EDGERTON (by special assignment), MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

This case presents the question of whether a beneficiary of a trust is taxable for the income of the trust under § 22(a) of the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 22(a), when she has the power to revoke, alter or amend the trust.

On August 20, 1937, Allan C. Emery created five irrevocable trusts, divesting himself of all interest in the trust principal or income. The Boston Safe Deposit and Trust Company was...

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