Commissioner of Internal Revenue v. Tuttle

SIMONS, Circuit Judge.

Whether the income of an irrevocable trust for the benefit of the respondent’s divorced wife constitutes his income is the subject matter of this controversy. The problem presents a somewhat different aspect from those considered in Gould v. Gould, 245 U.S. 151, 38 S.Ct. 53, 62 L. Ed. 211; Audubon v. Shufeldt, 181 U.S. 575, 21 S.Ct. 735, 45 L.Ed. 1009, and Douglas v. Willcuts, 296 U.S. 1, 56 S.Ct. 59, 80 L.Ed. 3, 101 A.L.R. 391, and requires consideration of local law not controlling in the above cases.

The respondent in 1930 was a stockholder, director and treasurer of…