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COMMISSIONER OF INTERNAL REVENUE v. SCHWARZ

No. 108.

74 F.2d 712 (1935)

COMMISSIONER OF INTERNAL REVENUE v. SCHWARZ et al.

Circuit Court of Appeals, Second Circuit.

January 7, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Assts. to Atty. Gen., for petitioner.

James H. Hoffnagle, of New York City, for respondents.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

This appeal involves the federal estate tax under the Revenue Act of 1926, § 302 (c), 44 Stat. 9, 70, 26 USCA § 1094(c). The Board of Tax Appeals held that the trust, here considered, should not be taxed as part of the corpus of the estate of the decedent. The Commissioner petitions for a review pursuant to sections 1002, 1003, of the Revenue Act of 1926, c. 27, 44 Stat. 9, 109, 110 (26 USCA §§ 1225, 1226) and section 1001...

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