Citations
- 147 F.2d 290
Full opinion text
PER CURIAM.
The decision of the Tax Court, 3 T.C. 670, as against the trustee is affirmed on authority of Baur v. Commissioner, 3 Cir., 145 F.2d 338; Fidelity Trust Co. v. Commissioner, 3 Cir., 141 F.2d 54. We think, also, that as against the beneficiary of the trust it should be affirmed. See Commissioner v. Hart, 3 Cir., 106 F.2d 269, 271. It is not necessary to discuss the latter proposition at length, since the judgment against the trustee renders the judgment against the beneficiary unimportant in this case.
Affirmed.