McCAUGHN v. CARNILL

No. 4113.

43 F.2d 69 (1930)

McCAUGHN v. CARNILL.

Circuit Court of Appeals, Third Circuit.

August 13, 1930.


Attorney(s) appearing for the Case

George W. Coles, U. S. Atty., and Mark Thatcher, Asst. U. S. Atty., both of Philadelphia, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and W. T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.

Joseph L. McAleer, of Philadelphia, Pa., for appellee.

Leslie D. Dawson and Raymond M. White, both of New York City, amici curiæ.

Before BUFFINGTON and DAVIS, Circuit Judges, and THOMSON, District Judge.


DAVIS, Circuit Judge.

This is an appeal from a judgment of the District Court holding that a trust fund of $1,753,077.66 was a part of the gross estate of its founder, William Carnill, deceased.

William Carnill, a resident of Montgomery county, Pa., on August 13, 1920, created an indenture of trust between himself and his wife, Zelia Gross Carnill, of the first part, and the Land Title & Trust Company, Anson E. Carnill, and Sadie C. Waller, as trustees...

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