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UNITED STATES v. ROTHENBERG

No. 8094.

350 F.2d 319 (1965)

UNITED STATES of America, Appellant, v. S. L. ROTHENBERG and Helen Rothenberg, Appellees.

United States Court of Appeals Tenth Circuit.

August 30, 1965.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C., with him on the brief), for appellant.

Edward Weil, Wichita, Kan. (Leonard A. Levand, Wichita, Kan., with him on the brief), for appellees.

Before PICKETT, LEWIS and BREITENSTEIN, Circuit Judges.

PICKETT, Circuit Judge.

The question presented in this appeal is whether corporate stock held by a trustee in an irrevocable trust for the benefit of a taxpayer's minor child is owned by that child within the meaning of Section 1239 of the Internal Revenue Code of 1954. 26 U.S.C. § 1239.1 The taxpayers, S. L. Rothenberg and his wife, Helen, brought this action for a refund of income taxes...

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