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COMMISSIONER OF INTERNAL REVENUE v. TURNER

Nos. 19010, 19011.

410 F.2d 752 (1969)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Richard H. TURNER and Emily D. Turner, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Richard H. TURNER and James F. McClelland, Jr., Special Administrators of the Estate of Pamela T. Turner, Deceased, Respondents.

United States Court of Appeals Sixth Circuit.

As Corrected June 12, 1969.

Attorney(s) appearing for the Case

Stanley L. Ruby, Atty., Dept. of Justice, Washington, D. C., for petitioner; Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., on brief.

Harry S. Stark, Detroit, Mich., for respondents; Morris, Stark, Rowland, Regan & Reagan, Detroit, Mich., on brief.

Before WEICK, Chief Judge, COMBS, Circuit Judge, and GORDON, District Judge.

PER CURIAM.

This case involved the question whether a taxpayer, who transferred shares of stock to her children and to trustees of her grandchildren upon the agreement by the children to reimburse her for the gift tax and the agreement by the trustees to make reimbursement out of the corpora of the trusts, realized taxable income on the amounts paid to her pursuant to said agreements.

In the Tax Court, the Commissioner of Internal Revenue conceded that the...

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