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McCRORY v. COMMISSIONER OF INTERNAL REVENUE

No. 6991.

69 F.2d 688 (1934)

McCRORY v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. McCRORY.

Circuit Court of Appeals, Fifth Circuit.

March 19, 1934.

Attorney(s) appearing for the Case

Harry C. Weeks and A. H. Britain, both of Wichita Falls, Tex., for Luke W. McCrory.

Frank J. Wideman, Asst. Atty. Gen., Helen R. Carloss and Sewall Key, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, Frederick R. Shearer and Frank B. Schlosser, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for the Commissioner.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.

SIBLEY, Circuit Judge.

The main question on these cross-petitions is whether the income of a trust was wholly or partially distributable to the beneficiaries during the tax year 1924 so as to entitle the trustee to a deduction from his taxable income. It is also questioned whether there was a trust rather than an irrevocable agency. Luke F. Wilson and Nellie M. Wilson were a man and wife of advanced years who had no descendants...

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