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SCHULZ v. C. I. R.

Nos. 81-2425, 81-2424 and 81-2655.

686 F.2d 490 (1982)

La Verne SCHULZ and Barbara Schulz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. LA VERNE SCHULZ FAMILY TRUST (a Trust), Barbara Schulz, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Russell H. WHITE and Belva J. White, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Seventh Circuit.

Decided August 10, 1982.

Attorney(s) appearing for the Case

Joseph W. Weigel, Weigel Law Firm, Milwaukee, Wis., for petitioners.

Thomas M. Preston, Tax Div., Dept. of Justice, Washington, D. C., for respondent.

Before CUMMINGS, Chief Judge, POSNER, Circuit Judge, and LEIGHTON, District Judge.

CUMMINGS, Chief Judge.

These appeals, which were consolidated by order of this Court, are the tip of an iceberg.1 The common issue is the appropriate treatment, for tax purposes, of so-called family or constitutional trusts. The taxpayers contend that these are bona fide trusts taxable as such.2 The Commissioner argues, and the Tax Court found, that they are ineffective attempts to shift the incidence of taxation...

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