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DeBRABANT v. COMMISSIONER OF INTERNAL REVENUE

No. 349.

90 F.2d 433 (1937)

DeBRABANT v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 7, 1937.

Attorney(s) appearing for the Case

Edward L. Blackman, of New York City, for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent.

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

AUGUSTUS N. HAND, Circuit Judge.

The trustee of an express trust received during the year 1930 certain dividends from stock of the United Verde Copper Company, a mining corporation, held as an investment of the trust. It refrained from distributing a portion of these dividends to the beneficiary, who is the taxpayer in the present proceeding, to whom the income of the trust was currently distributable, in the belief that the portion withheld constituted corpus, and...

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