Court of Appeals for the Sixth Circuit April 25, 1958, 13329_1 (Commissioner of Internal Revenue v. Sarah Gilkey Vander Weele, Commissioner of Internal Revenue v. Frederick Vander Weele)

MARTIN, Circuit Judge.

The Commissioner of Internal Revenue has petitioned this court for review of the decisions of the Tax Court of the United States in companion cases embracing Sarah Gilkey Vander Weele and her husband. The wife, when 31 years of age, executed on March 25, 1950, a conveyance in trust of stocks and securities owned by her, valued at $28,135.