Estate of D. E. Hamiel, Deceased, the Ohio National Bank of Columbus v. Commissioner of Internal Revenue

McALLISTER, Circuit Judge.

The issue in this case is whether income from a trust was taxable to the grantor.

The Tax Court found that the grantor was so taxable for the reasons that: (1) the income from the trust was, in reality, the income of the grantor, and taxable to him under Section 22(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(a), and (2) that the income of the trust, which was created to satisfy the grantor’s legal obligation of support and maintenance of his son, was taxable to him under Section 167 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 167.

Petitioner…