HELVERING v. COXEY

No. 5550.

79 F.2d 661 (1935)

HELVERING, Commissioner of Internal Revenue, v. COXEY.

Circuit Court of Appeals, Third Circuit.

September 25, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

Clarence E. Hall, and Orr, Hall & Williams, all of Phildelphia, Pa., for respondent.

Before BUFFINGTON, WOOLLEY, and THOMPSON, Circuit Judges.


BUFFINGTON, Circuit Judge.

The facts in this income tax case are as follows: Under the will of his father, probated in 1925, the taxpayer was made sole beneficiary of the residue of his estate in a trust which provided "to pay the entire income from my said residuary estate to my son, the said William Judson Coxey, in quarterly payments, during the term of his natural life." On the death of the son, the corpus was to be distributed among his children. There was no...

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