JOHNSON v. UNITED STATES

Nos. 342, 343.

70 F.Supp. 517 (1947)

JOHNSON v. UNITED STATES. SAME et al. v. SAME.

District Court, W. D. Kentucky, Louisville.

January 17, 1947.


Attorney(s) appearing for the Case

Louis Seelbach, of Louisville, Ky., for plaintiffs.

David C. Walls, U. S. Atty., of Louisville, Ky., Sewall Key, Acting Asst. Atty. Gen., Andrew D. Sharpe and Leland T. Atherton, Sp. Assts. to Atty. Gen., for defendant.


SWINFORD, District Judge.

The question presented in this case is whether income paid to the taxpayer's divorced wife under a trust (created for the sole purpose of providing maintenance for the wife and children), the provisions of which have been approved in the divorce decree, is taxable to him.

It is conceded that the income from the trust fund for the benefit of the children is taxable.

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