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FIDELITY & COLUMBIA T. CO. v. COMMISSIONER OF INT. REV.

Nos. 7190, 7191.

90 F.2d 219 (1937)

FIDELITY & COLUMBIA TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. FIDELITY & COLUMBIA TRUST CO.

Circuit Court of Appeals, Sixth Circuit.

May 12, 1937.

Attorney(s) appearing for the Case

W. C. Jennings, of Washington, D. C. (Robert H. Jackson, Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for Commissioner.

Camden R. McAtee, of Washington, D. C. (Robert T. Burke, of Louisville, Ky., and Mason, Spalding & McAtee, of Washington, D. C., on the brief), for taxpayer.

Before HICKS, SIMONS and ALLEN, Circuit Judges.

ALLEN, Circuit Judge.

These petitions to review arise out of deficiencies in income tax for the year 1929 in the amount of $1320.22 determined against the trustee for Marie Louise McGrath, together with a 25% penalty for failure to file return.1 Both the taxpayer and the Commissioner have filed petitions to review. The questions presented are (1) whether a vested or contingent interest was created in the McGrath children by their father...

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