Circuit Court of Appeals, Sixth Circuit.https://leagle.com/images/logo.png
May 12, 1947.
May 12, 1947.
Attorney(s) appearing for the Case
McKeehan, Merrick, Arter & Stewart, of Cleveland, Ohio (A. M. Van Duzer and Charles O. DeWoody, both of Cleveland, Ohio, of counsel; Ashley M. Van Duzer and Thomas V. Koykka, both of Cleveland, Ohio, on the brief), for petitioner.
Louise Foster, of Washington, D. C. (Sewall Key, Robert N. Anderson, and Irving I. Axelrod, all of Washington, D. C., on the brief), for respondent.
Before SIMONS, MARTIN, and MILLER, Circuit Judges.
Circuit Court of Appeals, Sixth Circuit.
MARTIN, Circuit Judge.
The Supreme Court, in Helvering v. Horst, 311 U.S. 112, 61 S.Ct. 144, 85 L.Ed. 75, 131 A.L.R. 655, held that where a father, who as a taxpayer reported his income on the cash receipts basis, detached from certain bonds owned by him negotiable interest coupons before their due date and gave them to his son, who, in the same year, collected the coupons at maturity, the donor father was taxable on the interest payments...
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