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Todd v. Commissioner of Internal Revenue

April 6, 1936

NORA C. TODD, CONWAY L. TODD, AND A. RICHARD TODD, ETC., APPELLANTS,
v.
COMMISSIONER OF INTERNAL REVENUE, APPELLEE



Appeal from an Order of the Board of Tax Appeals.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

Per Curiam.

Order affirmed on the ground that the settlor could have directed the income to be used to pay premiums upon insurance on his life for the benefit of the beneficiaries named in the trust.

19360406

© 1998 VersusLaw ...

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