Lee vv. Commissioner, sawtell Here in reversing had denied v, 2d 221, 2 Was trust a decision to Commissioner, aS Fed, the (CCA 1), ereated of the to reduce income taxes, Board of Tax Appeals which relief he taxpayer the is settled claimed, the court said MNothing are free to Vantage for better A purpose to minimize ALLicit motive. * The court tO show that the same result. the and his then v, taxpayer owned their cost, and intending tax purposes, he and then the stocks gave disallowed at transactions between a benefit a trust to about « lose for in moneys to trust bring to depreciated the it for $8,000.00, The appealed, to much trust. Commissioner, not arrived stocks, loss, the was have desired bie to ¢ase case (CCA 3). $6,100.00 gift the Sritian an Comaissioner, the He The English there him. tained a recent 24 556, by a discussed Great not is created only is involving trust persons the best ad~ as it stands, taxation case 98 Fed, sold that avoid of Madeira missioner or courts Anouvher trustor than arrange their affairs to themselves under the law but below ineome The Com-~ claiming he accomplished Board Tax Appeals the of court reversed the sus~ order,