Thomas v. Feldman

*489HOLMES, Circuit Judge.

This appeal involves federal income taxes for the years 1940 and 1941. It was taken by the Collector from a judgment of the district court against him. The notice of appeal was filed within three months of the date of the judgment, in accordance with the provisions of 28 U.S.C.A. § 230.

By a series of transactions the taxpayers transferred to a trust created by them for the benefit of their children certain shares of stock in two family corporations. Then they dissolved the corporations and had the assets transferred to the respective shareholders, who organized two…