Kent v. Rothensies

MARIS, Circuit Judge.

The United States District Court for the Eastern District of Pennsylvania entered judgment for the plaintiff in a suit brought by him against the Collector of Internal Revenue for the recovery of taxes for the calendar years 1932, 1933, and 1934. 35 F.Supp. 291. The sole question before the district court and before us upon appeal is whether certain income from three irrevocable trusts created by the plaintiff was taxable to him. The facts were stipulated.

In May, 1932, the plaintiff created the Elizabeth Kent Van Alen Trust, the Virginia Tucker Kent Trust and the A.…