Commissioner of Internal Revenue v. Caspersen , 119 F.2d 94 ( 1941 )

MARIS, Circuit Judge

(dissenting).

I am of the opinion that the Board of Tax Appeals did not err in holding that the trustee had a substantial adverse interest in the disposition of the trust income- involved in this case and that the decision of the Board should be affirmed for the reasons stated in its opinion, 40 B.T.A. 759.