United States Board of Tax Appeals July 12, 1939, Docket No. 92240 (Ward v. Commissioner)

*228OPINION.

Artjndell :

The respondent’s determination of deficiencies was based on his conclusion that the trust income was reached by section 166 of the Kevenue Act of 1934, hence was taxable to the grantor. On brief his counsel does not attempt to support that view, and we think it is untenable. The cases of John Edward Rovensky, 37 B. T. A. 702; Meredith Wood, 37 B. T. A. 1065; affd.