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COMMISSIONER OF INTERNAL REVENUE v. FIELD

No. 334.

42 F.2d 820 (1930)

COMMISSIONER OF INTERNAL REVENUE v. FIELD.

Circuit Court of Appeals, Second Circuit.

July 7, 1930.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Masten & Nichols, of New York City (Edward N. Perkins, Beverley R. Robinson, and Daniel B. Priest, all of New York City, of counsel), for respondent.

Before MANTON, L. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

Marshall Field, the respondent's grandfather, by his will set up a series of trusts, in one of which he devised and bequeathed three-fifths of his residuary estate to his trustees in trust for his grandson, Marshall III, the respondent, and the other two-fifths in trust for another grandson, Henry. The limitations were as follows: To Marshall, a legacy of $450,000 to be paid when he reached twenty-five years of age, and equal sums at thirty...

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