UNITED STATES v. HELVERING

No. 6618.

85 F.2d 230 (1936)

UNITED STATES ex rel. GIRARD TRUST CO. v. HELVERING.

United States Court of Appeals for the District of Columbia.

Decided May 18, 1936.


Attorney(s) appearing for the Case

H. C. Kilpatrick, of Washington, D. C., for appellant.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Robert H. Jackson, Norman D. Keller, and Thomas G. Carney, all of Washington, D. C., for appellee.

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


GRONER, Associate Justice.

John A. Brown, Jr., a citizen and resident of Pennsylvania, died testate in 1919. In his will he directed appellant, whom we shall call Girard, to take over his residuary estate in trust, collect the income, and, after payment of certain expenses, to distribute the net to the extent of $200,000 annually to his widow, Harriet E. Brown. The widow elected, in compliance with the laws of Pennsylvania, to accept the income in lieu of her statutory...

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