REAL ESTATE LAND TITLE & TRUST CO. et al.
v.
McCAUGHN.
Circuit Court of Appeals, Third Circuit.https://leagle.com/images/logo.png
September 11, 1935.
September 11, 1935.
Attorney(s) appearing for the Case
J. Warren Brock, John F. E. Hippel, Franklin S. Edmonds, and Edmonds, Obermayer & Rebmann, all of Philadelphia, Pa., for appellants.
Charles D. McAvoy, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., of counsel), for appellee.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
Circuit Court of Appeals, Third Circuit.
BUFFINGTON, Circuit Judge.
The decisions of this court1 have uniformly held the creation of deeds of trust tax free where sound health and purposes associated with creator's life, rather than with death, led to their creation. Such cases depend on their individual facts. In United States v. Wells, 283 U.S. 102, at page 119, 51 S.Ct. 446, 452, 75 L. Ed. 867, the Supreme Court said:
"It is apparent...
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