Comm'r v. Snowden, 148 F.2d 569 (5th Cir. 1945).
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Comm'r v. Snowden, 148 F.2d 569 (5th Cir. 1945). Book View Copy Cite
COMMISSIONER OF INTERNAL REVENUE
v.
SNOWDEN
No. 11212.
Court of Appeals for the Fifth Circuit.
Apr 11, 1945.
148 F.2d 569
Melva M. Graney, Sewall Key, and A. F. Prescott, Sp. Assls. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner., Robert Ash, of Washington, D. C., for the taxpayer.
Holmes, Hutcheson, McCord.
Cited by 1 opinion  |  Published
HUTCHESON, Circuit Judge.

This case, as the Porter and Lightner cases (Commissioner of Internal Revenue v. Porter) 5 Cir., 148 F.2d 566, do, involves the question whether income received by the beneficiary of trusts created and managed in New York was separate or community property. The only difference be [*570] tween this case and those is that in this case the taxpayer was a man. The same contentions are made, the same arguments advanced as in the Porter and Lightner cases. For the reasons given for affirming the decision of the Tax Court in those cases, its decision in this case is affirmed.