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COMMISSIONER OF INTERNAL REVENUE v. DUKE

No. 4915.

62 F.2d 1057 (1933)

COMMISSIONER OF INTERNAL REVENUE v. DUKE et al.

Circuit Court of Appeals, Third Circuit.

January 10, 1933.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Francis H. Horan, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frank T. Horner and Ralph F. Staubly, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for petitioner.

Forrest Hyde, of New York City, and H. H. Shelton, of Washington, D. C. (John W. Davis and Marion N. Fisher, both of New York City, of counsel), for respondents.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

In this tax case the Commissioner appeals from a decision of the Board of Tax Appeals. The decisive question is whether two trust agreements created by James B. Duke, the decedent, seven years before his death, were intended to take effect in possession or enjoyment at or after his death. The facts are discussed in the opinion of the Tax Board reported at 23 B. T. A. 1104, and we avoid needless repetition by reference thereto. The trust...

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