# Hyde v. Commissioner > United States Board of Tax Appeals · October 3, 1934 · 31 B.T.A. 256 URL: https://www.frixlaw.com/law-library/cases/4495373 ## Case - **Full name:** JAMES H. HYDE, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 3, 1934 - **Citations:** 31 B.T.A. 256; 1934 BTA LEXIS 1131 - **Precedential status:** Published - **Opinion:** Dissent by Fossan - **Judges:** Fossan, Smith - **Cited by:** 3 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4495373 ## Opinion text VaN FossaN, dissenting: I am unable to agree with -the ruling of the majority of the Board. It seems clear that the trust in question brings the instant case within the reasoning of the Court of Appeals for the Eighth Circuit in Willcuts v. Douglas, 73 Fed. (2d) 130, where the court held that such a trust relieved the trustor of the payment of legal obligations he was bound to meet and thus directly benefited him. Any other decision points the way to the evasion of taxes justly due. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4495373. Public record. Not legal advice.