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BENSON v. COMMISSIONER OF INTERNAL REVENUE

No. 11816.

161 F.2d 821 (1947)

BENSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 16, 1947.

Attorney(s) appearing for the Case

Robt. R. Milam, of Jacksonville, Fla., for petitioner.

Sewall Key, Acting Asst. Atty. Gen., Hilbert P. Zarky, A. F. Prescott, and Norman S. Altman, Sp. Assts. to Atty. Gen., J. P. Wenchel, Chief Counsel, Bur. Int. Rev., and John M. Morawski, Sp. Atty., Bur. Int. Rev., both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.

HUTCHESON, Circuit Judge.

This appeal tests whether family arrangements entered into by petitioner for the obvious purpose and, if successful, the equally obvious result, of dividing his income and decreasing his taxes were as matter of law effective to do so.

Petitioner is a merchant engaged in the distribution of automobile replacement parts. From 1937 to 1940, he operated the business as a sole proprietorship under the name of Jacksonville Warehouse. On...

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