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FARWELL v. COMMISSIONER OF INTERNAL REVENUE

No. 5.

38 F.2d 791 (1930)

FARWELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 17, 1930.

In 1895 James R. Langdon of Montpelier, Vt., died. With the exception of certain specific bequests, all of his property passed by his will to trustees to pay the income thereof in equal shares to his two daughters, Lucy R. and Lizzie W., during their lives; upon the death of one daughter, to pay the entire income to the survivor during her life; and upon the death of the survivor to distribute the principal in equal shares among the...

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