William B. F. Hall, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II v. United States

SWAIM, Circuit Judge.

This is an action for the recovery of income tax alleged to have been erroneously assessed and collected for the year 1941 and the period January 1, 1942 to- November 9, 1942. From an adverse judgment below the plaintiffs appeal.

This is another case which presents an attempt to shift the incidence of taxation from one person to another by means of an anticipatory assignment of income. On July 1, 1905, Arthur F. Hall (hereinafter referred to as decedent) entered into an employment contract with the Lincoln National Life Insurance Company (hereinafter referred to as…