United States Board of Tax Appeals January 21, 1932, Docket Nos. 39291, 49668 (Smith v. Commissioner)

*298OPINION.

Van Fossan:

The first issue is whether or not one-sixth of the distributable income of the so-called Eothwell lease trust for each of the taxable years was the income of I. N. Smith, the decedent, or the income of three of his children.