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COMMISSIONER OF INTERNAL REVENUE v. HOGLE

No. 3514.

165 F.2d 352 (1947)

COMMISSIONER OF INTERNAL REVENUE v. HOGLE.

Circuit Court of Appeals, Tenth Circuit.

December 26, 1947.

Attorney(s) appearing for the Case

Harry Marselli, Sp. Asst. to Atty. Gen., of Washington, D. C. (Theron L. Caudle, Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Helen Goodner, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

G. A. Marr, of Salt Lake City, Utah (Cheney, Jensen, Marr & Wilkins, of Salt Lake City, Utah, on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

PHILLIPS, Circuit Judge.

The Commissioner assessed gift taxes against Hogle for the years 1936 to 1941, inclusive. On review, the Tax Court held there were no deficiencies in gift taxes for those years.

The question presented is whether or not annual earnings of two trusts, one known as the Copley Trust, and one known as the Three Trust, during the years in question, from trading in securities and commodities carried on by the trusts under Hogle's direction...

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