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McCUTCHIN v. COMMISSIONER OF INTERNAL REVENUE

No. 11665.

159 F.2d 472 (1947)

McCUTCHIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 7, 1947.

Attorney(s) appearing for the Case

R. B. Cannon, of Fort Worth, Tex., for petitioners.

Melva M. Graney, Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., Douglas W. McGregor, Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent contra.

Before McCORD, WALLER, and LEE, Circuit Judges.

McCORD, Circuit Judge.

The Commissioner determined income tax deficiencies for 1940 against Alex McCutchin and Alma McCutchin, husband and wife, by including in their community gross income the income from four trusts jointly established by taxpayers with community property in 1939. The Tax Court redetermined the deficiencies, holding that taxpayers were not taxable on income from two of the trusts in favor of their minor children, but that under Section 22(a) of...

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