United States Board of Tax Appeals April 21, 1939, Docket No. 87285. (Woolley v. Commissioner)

lead-opinion

*805OPINION.

Leech:

The single issue presented is whether the income of the trust for the period from June 19, the date of petitioner’s relinquish*806ment of Ms power of revocation of the trust, to December 31, 1934, was taxable to the petitioner.

The Revenue Act of 1934 is controlling.