FRUEHAUF v. COMMISSIONER OF INTERNAL REVENUE, 12 T.C. 681 (1949) HARVEY C. FRUEHAUF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 8790.United States Tax Court. Promulgated April 29, 1949. By a trust indenture dated December 30, 1935, petitioner transferred to himself, as trustee, certain shares of the capital stock of the Fruehauf Trailer Co., of […]