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PAXTON v. C. I. R.

No. 72-2408.

520 F.2d 923 (1975)

Floyd G. PAXTON and Grace D. Paxton, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

Certiorari Denied December 8, 1975.

Attorney(s) appearing for the Case

Peter M. Lind (argued), Bellevue, Wash., for petitioners.

Scott P. Crampton, Asst. Atty. Gen. (argued), Tax Div., Dept. of Justice, Washington, D. C., for respondent.

Before CHOY and GOODWIN, Circuit Judges, and BURNS, District Judge.

Certiorari Denied December 8, 1975. See 96 S.Ct. 450.

OPINION

BURNS, District Judge.

The Paxtons appeal a decision of the Tax Court, 57 T.C. 627, upholding the Commissioner's determination that they were taxable on part of the income of a trust they had established because it was a grantor trust as defined in §§ 671-677 of the Internal Revenue Code. Jurisdiction of this appeal is given by 26 U.S.C. §...

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