Court Opinion

ID: 9651122
Source: CourtListenerOpinion
Date Created: 2023-08-23 16:08:08.628115+00
Date Added: 2024-06-11T13:19:23.066149
License: Public Domain

SIMONS, Circuit Judge
(concurring).
While it is difficult for me to conceive of any facts which, in the light of the clear terms of the trust instruments would help to determine whether control of the trust corpus or income was or was not so far reserved by the settlor as to make him liable for taxes on trust income under § 22 (a), by the application of the Clifford doctrine, I am nevertheless compelled to conclude, as did the court in Bush v. Commissioner of Internal Revenue, 2 Cir., 133 F.2d 1005, that the Stuart case requires that we submit that issue as an issue of fact to the Tax Court, notwithstanding the conventional view that the interpretation of a written instrument raises a question of law.