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FLATO v. COMMISSIONER OF INTERNAL REVENUE

No. 13565.

195 F.2d 580 (1952)

FLATO et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

Rehearing Denied May 16, 1952.

Attorney(s) appearing for the Case

J. P. Jackson, Sam G. Winstead, Dallas, Tex., Murray G. Smyth, Houston, Tex., for petitioner.

Robert M. Weston, Ellis N. Slack, Robert N. Anderson, Fred E. Youngman, Special Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel and Charles E. Lowery, Special Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and RUSSELL and RIVES, Circuit Judges.

RUSSELL Circuit Judge.

This is a petition to review a decision of the Tax Court holding that certain partnership income received in 1943 and 1944, reported in returns of the trustees of six trusts, was not taxable to the trusts, but was taxable in full to the beneficiaries thereof. The basis of the decision is that the beneficiaries possessed such command over the distribution of the income of the trusts as to make it their income for purposes of taxation.

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