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REINECKE v. SMITH

No. 4692.

61 F.2d 324 (1932)

REINECKE v. SMITH et al.

Circuit Court of Appeals, Seventh Circuit.

October 7, 1932.

Attorney(s) appearing for the Case

George E. Q. Johnson, U. S. Atty., and John Potts Barnes, Sp. Asst. U. S. Atty., both of Chicago, Ill., for appellant.

Albert L. Hopkins, Bruce Johnstone, Harry B. Sutter, and Anderson A. Owen, all of Chicago, Ill. (Hopkins, Sutter, Halls & De Wolfe and Burry, Johnstone, Peters & Dixon, all of Chicago, Ill., of counsel), for appellees.

Before ALSCHULER and SPARKS, Circuit Judges, and WILKERSON, District Judge.

WILKERSON, District Judge (after stating the facts as above).

In support of the judgment it is urged:

(1) Under a proper construction of section 219 (g) of the Revenue Act of 1924, the term "beneficiary" is broad enough to include a trustee.

(2) As to trusts created both before and after the passage of the act, the section contravenes the Fifth Amendment, unless the term "beneficiary" is construed to cover any interest adverse to that of the grantor...

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