COMMISSIONER OF INTERNAL REVENUE v. MORRIS

No. 113.

90 F.2d 962 (1937)

COMMISSIONER OF INTERNAL REVENUE v. MORRIS. MORRIS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 14, 1937.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and J. Louis Monarch and Helen R. Carloss, Sp. Assts. to the Atty. Gen., for the Commissioner.

James A. Vaughan, of New York City, for the taxpayer.

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


CHASE, Circuit Judge.

There is no dispute as to the controlling facts which are that Arthur J. Morris, a resident of the state of New York on July 1, 1926, executed five deeds of trust whereby he created five separate trust estates with himself and one H. F. Stevenson the trustees of each. In one his wife was named as the beneficiary and in each of the others one of his four daughters was so named. Each trust was to terminate on January 1, 1930, or at the death of...

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