United States v. Burglass

LEE, Circuit Judge.

This suit was 'brought by appellee in the court below to recover the amount of a deficiency income tax assessment which he paid for the fiscal year ending June 30, 1942. The income on which the assessment was levied was received by the appellee from a trust to which he bears a dual relationship, being one of its trustees as well as one of its beneficiaries. The question involved is whether, under Louisiana law, that income constitutes his separate income, taxable to him, as the Commissioner of Internal Revenue determined, or constitutes income to the community existing with…