Brown v. Commissioner of Internal Revenue

GOODRICH, Circuit Judge.

This case has previously been before this Court and is reported in 1941, 122 F.2d 800. In the former opinion we agreed with the Board of Tax Appeals that the income of the trust was not taxable to the taxpayer under §§ 166 and 167 of the Revenue Act of 1934. The majority of the Court disagreed with the Board in the latter’s conclusion that the Commissioner had failed to make out a case under § 22(a) of the same Act. We sent the case back, however, to permit the introduction of evidence, if the parties desired, on the question of the applicability of § 22(a) since that…