Boynton v. Commissioner

N. H. BOYNTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Boynton v. Commissioner

Docket No. 9145.

United States Board of Tax Appeals

11 B.T.A. 1352; 1928 BTA LEXIS 3636;

May 14, 1928, Promulgated

Agreement executed by petitioner and The Cleveland Trust Co.held not to constitute a trust within the meaning of section 219 of the Revenue Acts of 1918 and 1921.

Newton D. Baker, Esq., Amos Burt Thompson, Esq., and David H. Gaskill, Esq., for the petitioner.

George G. Witter, Esq., for the respondent.

Francis P. Farquhar, Esq., as amicus curiae.

ARUNDELL

In this proceeding the petitioner…