Summary
In Commissioner v. Harry S. Blumenthal, 2 Cir., 91 F.2d 1009, affirming 34 B.T.A. 994, per curiam, we held that the income of a trust set up for support and maintenance of a divorced wife was taxable to her upon her remarriage.
Summary of this case from Thomas v. Commissioner of Internal RevenueOpinion
No. 355.
June 28, 1937.
Petition for Review of Decision of the United States Board of Tax Appeals.
James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Warner W. Gardner, of Washington, D.C., for petitioner.
Solomon Elsner and Harry L. Nair, both of Hartford, Conn., for respondent.
Before MANTON, SWAN, and CHASE, Circuit Judges.
Decision affirmed.