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C. I. R. v. MAKRANSKY

Nos. 13785-13793.

321 F.2d 598 (1963)

COMMISSIONER OF INTERNAL REVENUE, Petitioner in No. 13,785, v. Robert MAKRANSKY, Executor of the Estate of Harry Makransky, and Helen Makransky. COMMISSIONER OF INTERNAL REVENUE, Petitioner in Nos. 13,786, 13,787, v. Emanuel MOSS and Sylvia Moss. COMMISSIONER OF INTERNAL REVENUE, Petitioner in Nos. 13,788, 13,789, v. Hilda B. SCHNEIDER. TRUST Under Deed of Joseph BINENSTOCK (Deceased), Girard Trust Corn Exchange Bank, Theodora B. Jacobs, Sylvia B. Moss, Hilda B. Schneider (formerly Hilda B. Raines), Helen B. Makransky, John Tait and Albert Barnes Zink, Trustees, Petitioners in Nos. 13,790, 13,791 v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner in Nos. 13,792, 13,793, v. Allen C. JACOBS and Theodora B. Jacobs.

United States Court of Appeals Third Circuit.

Decided July 3, 1963.

Attorney(s) appearing for the Case

Albert Barnes Zink, Philadelphia, Pa., for Binenstock's trust and others (George F. Shinehouse, Jr., Philadelphia, Pa., on the brief).

Bernard Wolfman, Philadelphia, Pa., for respondents Helen Makransky and Robert Makransky, Exr. of Estate of Harry Makransky (Jerome Kurtz, Wolf, Block, Schorr & Solis-Cohen, Philadelphia, Pa., on the brief).

Herman Krekstein, Philadelphia, Pa., on the brief for respondents Emanuel and Sylvia Moss and Hilda B. Schneider.

John B. Jones, Jr., Dept. of Justice, Washington, D. C., for Commissioner of Internal Revenue (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Harold M. Seidel, Attys., Dept. of Justice, Washington, D. C., on the brief).

Before KALODNER, HASTIE and GANEY, Circuit Judges.

HASTIE, Circuit Judge.

The Tax Court has imposed income tax liability upon a trust for certain distributions of corporate earnings of J. A. Dougherty & Sons, Inc., ("Dougherty, Inc."), while refusing to treat these disbursements as yielding taxable income to the beneficiaries of the trust or the settlor. 36 T.C. 446. The trustees have filed petitions for review on behalf of the trust and the Commissioner has filed protective cross...

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