W. Sam Edwards, Administrator of the Estate of Marion H. Allen, Former Collector of Internal Revenue v. Mrs. Dorothy Dannenberg Greenwald

BORAH, Circuit Judge.

This is an appeal by W. Sam Edwards, administrator of the Estate of Marion H. Allen, former Collector of Internal Revenue for the District of Georgia, from a judgment of the District Court granting a refund of additional income taxes paid by appellees pursuant to deficiencies determined against them by the Commissioner. The tax years involved are 1945 to 1949, inclusive. The deficiencies were determined by the Commissioner by attributing to each of the appellees the income of certain trusts of which they were the settlors and trustees.

The material facts are these: The…