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OLD COLONY TRUST CO. v. COMMISSIONER OF INTERNAL REV.

No. 2920.

73 F.2d 970 (1934)

OLD COLONY TRUST CO. OF BOSTON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 1, 1934.

Attorney(s) appearing for the Case

Alfred P. Lowell, of Boston, Mass., for petitioner for review.

Arnold Raum, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for the Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This is a petition by the Massachusetts executor of Vredenburgh Minot to review a decision by the Board of Tax Appeals which affirmed the Commissioner's action in holding certain trust funds taxable as part of the decedent's estate.

The question is whether a residuary bequest in common form in Minot's will operated as an execution of powers of appointment which he held over two trust funds. The executor's first contention is that the...

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