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HOLDEEN v. UNITED STATES

No. 41, Docket 26973.

297 F.2d 886 (1962)

Jonathan HOLDEEN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 10, 1962.

Attorney(s) appearing for the Case

Willis Sargent, Syracuse, N. Y. (Allan E. Rappleyea, Poughkeepsie, N. Y., and Jonathan Holdeen, Pine Plains, N. Y., on the brief), for plaintiff-appellant.

Arthur I. Gould, Atty., Dept. of Justice, Washington, D. C. (Abbott M. Sellers, Acting Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Attorneys, Dept. of Justice, Washington, D. C., and Robert M. Morgenthau, U. S. Atty., So. Dist. of New York, New York City, on the brief), for defendant-appellee.

Before MOORE, SMITH and HAYS, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge.

This is the third appeal taken by taxpayer from adverse District Court judgments in tax refund cases involving the taxability of trust income to taxpayer individually under the Clifford doctrine (Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788 (1940)) because of retention of incidents of ownership in trust assets by the taxpayer as settlor. See Holdeen v. Ratterree, 270...

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