COMMISSIONER OF INTERNAL REVENUE v. MERRELL

No. 20.

93 F.2d 466 (1937)

COMMISSIONER OF INTERNAL REVENUE v. MERRELL. MERRELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 6, 1937.


Attorney(s) appearing for the Case

Robert J. Heberle, of New York City, for respondent.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for petitioner.

Before MANTON, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

In 1909, the taxpayer's father died testate. His will was duly allowed by the courts of the state of New York. By its provisions the residuary estate was left in trust for the benefit of the widow, three sons, of which the taxpayer was one, and some grandchildren. The widow having died in 1911, the property in trust was distributed with the exception of certain shares of the capital of Merrell-Soule Company. The interests of the grandchildren...

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