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UNITED STATES v. MORSS

No. 4195.

159 F.2d 142 (1947)

UNITED STATES v. MORSS.

Circuit Court of Appeals, First Circuit.

January 14, 1947.

Attorney(s) appearing for the Case

Melva M. Graney, Sp. Asst. to Atty. Gen. (Douglas W. McGregor, Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., of counsel), for appellant.

Phillips Ketchum, of Boston, Mass. (Harold L. Clark, of Boston, Mass., of counsel), for appellee.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

Everett Morss brought this complaint for recovery of income taxes alleged to have been illegally collected for the calendar years 1939, 1940 and 1941. The court below gave judgment for the taxpayer, having rejected a contention by the government that the income of certain trusts was taxable to the grantor under § 22(a) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 22(a), as applied in Helvering v. Clifford, 1940,

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