LANE v. CORWIN

Nos. 277, 278.

63 F.2d 767 (1933)

LANE v. CORWIN, Collector of Internal Revenue (two cases).

Circuit Court of Appeals, Second Circuit.

March 13, 1933.


Attorney(s) appearing for the Case

Kellogg, Emery & Inness-Brown, of New York City (J. Fearon Brown and Dean Emery, both of New York City, of counsel), for appellants.

Howard W. Ameli, U. S. Atty., of Brooklyn, N. Y., Herbert H. Kellogg and Albert D. Smith, Asst. U. S. Atty., both of Brooklyn, N. Y. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. E. Angevine, Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

Appellants' mother died October 29, 1922, a resident of New York. Four sons survived, as her heirs, and appellants are the two youngest. By her will, she devised real estate in the borough of Brooklyn, city of New York, to trustees for the duration of the lives of the appellants, to receive the rents and profits and to pay the income therefrom in equal parts to her four named sons, including the appellants. The will provided that, in case of...

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