Shapero v. Commissioner of Internal Revenue

MARTIN, Circuit Judge.

Nate S. Shapero, a successful druggist of Detroit, Michigan1, has petitioned for a review of the decision of the tax court holding that three separate trusts which he set up for his wife, his son, and his daughter fall within the ambit of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788—an old acquaintance not to be forgot but ever brought to mind, at each periodic court session of a United States Circuit Court of Appeals, by confrontation with at least one justiciable controversy involving some variegated form of family trust.

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