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SHANLEY v. BOWERS

No. 177.

81 F.2d 13 (1936)

SHANLEY et al. v. BOWERS.

Circuit Court of Appeals, Second Circuit.

January 13, 1936.

Attorney(s) appearing for the Case

Lamar Hardy, U. S. Atty., of New York City (Elizabeth Rogers Horan, Asst. U. S. Atty., and William F. Young, Sp. Asst. to the U. S. Atty., both of New York City, of counsel), for appellant.

Douglas & Armitage, of New York City (Paul Armitage, Edward Holloway, and William C. Shanley, Jr., all of New York City, of counsel), for appellees.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

This appeal presents a controversy relating to the income tax liability for the calendar year 1922 of William C. Shanley, who died on December 28, 1922. On the merits the question is whether certain moneys received and expended by the trustee of a trust created by Shanley were properly treated as part of Shanley's gross income for the year 1922. In addition, the defendant contends that an escrow agreement dated February 5, 1928, is a complete...

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