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NEW YORK TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 119.

68 F.2d 19 (1933)

NEW YORK TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 18, 1933.

Attorney(s) appearing for the Case

White & Case, of New York City (J. Du Pratt White, Joseph M. Hartfield, Russell D. Morrill, and A. C. Newlin, all of New York City, of counsel), for petitioner.

Helen R. Carloss and Sewall Key, both of Washington, D. C., for respondent.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

L. HAND, Circuit Judge.

One, Matthiessen, in order to make a settlement for his son, transferred six thousand shares of stock to the petitioner in trust to accumulate the income and pay the accumulations to the son when he became twenty-one, thereafter to pay him the income yearly until he became twenty-five, and at that time to transfer the shares to him. If the son died under twenty-five, the trustee was to transfer the shares to two other sons, share and share...

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