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COOK v. COMMISSIONER OF INTERNAL REVENUE

No. 4985.

66 F.2d 995 (1933)

COOK et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

September 14, 1933.

Attorney(s) appearing for the Case

Robert H. Montgomery, of Washington, D. C. (Thomas G. Haight, of Jersey City, J. Marvin Haynes, of Washington, D. C., and Roswell Magill, of New York City, of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frank T. Horner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. The petitioners are the executors of the estate of George R. Cook, deceased. In July, 1923, the decedent created eight trusts of like amounts, naming his wife and three children as beneficiaries. In no instance did he designate himself as a beneficiary. Each original trust deed reserved to the settlor the power to modify, alter, or revoke the trust, subject, however,...

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