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MADEIRA v. COMMISSIONER OF INT. REV.

No. 6686.

98 F.2d 556 (1938)

MADEIRA et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

July 12, 1938.

Attorney(s) appearing for the Case

Wm. R. Spofford and Dudley T. Easby, Jr., both of Philadelphia, Pa. (Ballard, Spahr, Andrews & Ingersoll, of Philadelphia, Pa., of counsel), for petitioners.

James W. Morris, Asst. Atty. Gen., O. W. Hammonds, of Washington, D. C., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON and DAVIS, Circuit Judges, and DICKINSON, District Judge.

DICKINSON, District Judge.

The fact situation may be easily presented. The petitioner was the owner of 1500 shares of stock of Madeira, Hill & Company. He wished to retire from its management and activities. He had been associated with the Company for many years and younger members of his family were ready to take his place. It was natural that he should not wish the ownership of the stock to pass to strangers. He likewise wished to make a trust provision for...

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