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CLAPP v. HEINER

No. 4283.

51 F.2d 224 (1931)

CLAPP v. HEINER, Internal Revenue Collector.

Circuit Court of Appeals, Third Circuit.

June 23, 1931.

Attorney(s) appearing for the Case

Samuel Kaufman, S. Leo Ruslander, and Geo. K. Warn, all of Pittsburgh, Pa., for appellant.

Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Thomas H. Lewis, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before DAVIS, Circuit Judge, and CLARK and AVIS, District Judges.

CLARK, District Judge.

The plaintiff is aggrieved at the failure of the Commissioner of Internal Revenue to refund the taxes assessed on payments by the Union Trust Company to beneficiaries under three trust agreements dated March 12, 1917. By those deeds of trust, Mr. Clapp, as settlor, conveyed shares of stock in the Aluminum Company of America to the aforesaid trust company in trust to pay the dividends therefrom to his wife and two daughters. The trust for the...

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