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COMMISSIONER OF INTERNAL REVENUE v. NEWMAN

No. 16, Docket 20211.

159 F.2d 848 (1947)

COMMISSIONER OF INTERNAL REVENUE v. NEWMAN.

Circuit Court of Appeals, Second Circuit.

February 20, 1947.

Attorney(s) appearing for the Case

Melva M. Graney, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Frederick E. Winkler, of New York City (Bruce McClain, of New York City, of counsel), for respondent.

Before L. HAND, SWAN, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

The question presented is whether the income from two trusts established by Lillian M. Newman in 1940 is taxable to her husband, Sydney R. Newman, who is also trustee of both trusts. The two trusts were identical except for the income beneficiaries; one named the Newmans' minor daughter, the other their minor son, as recipient of the income for life, with remainder to the taxpayer, or, in case of his death, such persons as he should appoint,...

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