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WITHERBEE v. COMMISSIONER OF INTERNAL REVENUE

No. 263.

70 F.2d 696 (1934)

WITHERBEE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

April 30, 1934.

Attorney(s) appearing for the Case

Spotswood D. Bowers, of New York City (Frank C. Laughlin, Joseph Kirkpatrick, and Stewart W. Bowers, all of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., for respondent.

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

CHASE, Circuit Judge.

Lispenard Stewart, of New York City, created three trusts on April 4, 1923. The petitioners are the duly qualified and acting trustees. One was for the benefit of Anita Braganca; one for the benefit of William R. Stewart; and the other for the benefit of Wm. Rhinelander Stewart, Jr. On March 30, 1923, he created a fourth trust for the benefit of Evelyn W. Miller and named the Fulton Trust Company as trustee. Broad powers of control and management...

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