ACUFF v. C. I. R.

No. 14516.

296 F.2d 725 (1961)

Roy C. ACUFF, and Wife, Mildred Acuff, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

December 18, 1961.


Attorney(s) appearing for the Case

Richard H. Frank, Jr., Nashville, Tenn. (Ward Hudgins and Barksdale & Hudgins, Nashville, Tenn., on the brief), for petitioners.

Michael K. Cavanaugh, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks and Gilbert E. Andrews, Jr., Attys., Dept. of Justice, Washington, D. C., on the brief), for respondents.

Before SIMONS and MARTIN, Circuit Judges, and DARR, District Judge.


PER CURIAM.

This tax review involves a trust agreement set up by Roy C. Acuff, a "country music" entertainer and one-time candidate for Governor of Tennessee, and his wife Mildred Acuff, creating a trust for the benefit of their minor son. The agreement provided that the Trustee, Roy C. Acuff, should enter into a partnership with himself, individually, and his wife, for the management and operation of his resort property known as "Dunbar Cave," located near Clarksville...

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