Anderson v. Commissioner

*1276OPINION.

Sternhagen :

1. In Franklin Miller Handly, 30 B.T.A. 1271, just decided, it was held that the settlor of a trust essentially similar to this petitioner’s trust was not required to treat the trust income as his own. In this case, since the beneficiary child ivas an adult, there is no guardianship relation and no question as to the father’s *1277freedom from duty to educate. The respondent’s determination as to trust income is reversed.

2. The respondent has included in petitioners’ income for 1929 the income of the estate of which he was administrator and sole successor to the personalty.…