DORT v. HELVERING

Nos. 5968, 5969.

69 F.2d 836 (1934)

DORT v. HELVERING, Commissioner of Internal Revenue. HELVERING, Commissioner of Internal Revenue, v. DORT.

Court of Appeals of the District of Columbia.

Decided February 26, 1934.

Rehearing Denied March 19, 1934.


Attorney(s) appearing for the Case

John C. Evans, of Detroit, Mich., and William P. Smith, of Washington, D. C., for administratrix.

Sewall Key, J. Louis Monarch, Francis H. Horan, Andrew D. Sharpe, E. Barrett Prettyman, C. M. Charest, and Shelby S. Faulkner, all of Washington, D. C., for Commissioner of Internal Revenue.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


GRONER, Associate Justice.

J. Dallas Dort died May 17, 1925. A little more than two years prior to his death, he created seven trusts hereinafter referred to as trusts A, B, C, D, E, F, and G. Except as to the beneficiary, trusts A, B, C, and D were identical in all material respects. Trust E contained the same provisions as trusts A, B, C, and D, except that the life beneficiary therein had the power of appointment by will as to the corpus of the trust. Trust F also...

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