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FIFTH-THIRD UNION TRUST CO. v. COMMISSIONER OF INT. REV.

Nos. 5949, 5950.

56 F.2d 767 (1932)

FIFTH-THIRD UNION TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

March 8, 1932.

Attorney(s) appearing for the Case

J. H. Head, of Cincinnati, Ohio (Joseph S. Graydon and Joseph L. Lackner, both of Cincinnati, Ohio, and Benjamin H. Saunders, of Washington, D. C., and Maxwell & Ramsey, of Cincinnati, Ohio, on the brief), for petitioners.

J. MacC. Hudson, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Nathan Gammon, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKENLOOPER, and SIMONS, Circuit Judges.

SIMONS, Circuit Judge.

The two petitions bear the same title, and involve the same question. In 1907 Jacob G. Schmidlapp established a trust known as the Charlotte R. Schmidlapp Fund. The trustee named in the trust indenture was the Union Savings Bank & Trust Company, Cincinnati, Ohio, now the Fifth-Third Union Trust Company, the petitioner herein. The controversies arise out of exemptions claimed by the petitioner of income and profits of the Schmidlapp fund...

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