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COMMISSIONER OF INTERNAL REVENUE v. BLAIR

No. 4509.

60 F.2d 340 (1932)

COMMISSIONER OF INTERNAL REVENUE v. BLAIR.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied October 3, 1932.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., A. H. Conner and Wm. Cutler Thompson, Sp. Assts. to the Atty. 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.

J. F. Dammann, Stuart J. Templeton, and Calvin F. Selfridge, all of Chicago, Ill. (Wilson & McIlvaine, of Chicago, Ill., of counsel), for respondent Edward T. Blair.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

SPARKS, Circuit Judge (after stating the facts as above).

The statutes involved in this appeal are Revenue Act of 1921, c. 136, 42 Stat. 227, 233, 246, §§ 210, 211 (a) (1), 219 (a) (3, 4), and so much thereof as is applicable is set forth in the margin.1

The only question presented for our determination is whether the law will permit the trust income devised to respondent by his...

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