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FIDELITY UNION TRUST CO. v. KELLY

No. 6864.

102 F.2d 333 (1939)

FIDELITY UNION TRUST CO. v. KELLY, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

February 14, 1939.

Attorney(s) appearing for the Case

Hood, Lafferty & Campbell, of Newark, N. J., and Henry P. Molloy, of New York City (Henry P. Molloy and Melville J. France, both of New York City, and George H. Brown, of Newark, N. J., of counsel), for appellant.

Jas. W. Morris, Asst. Atty. Gen., and J. Louis Monarch, W. Croft Jennings, and Jerome P. Carr, Sp. Assts. to Atty. Gen., John J. Quinn, U. S. Atty., of Red Bank, N. J., and B. Thorne Lord, Asst. U. S. Atty., of Trenton, N. J., for appellee.

Before BIGGS, MARIS, and BUFFINGTON, Circuit Judges.

BUFFINGTON, Circuit Judge.

On June 1, 1932, Florence M. Wallace, by written instrument, created an irrevocable trust in favor of her three children and the sole question involved in this tax case is whether the trust instrument created three separate trusts or a single one. The taxing authorities held a single trust was created and collected the tax on that basis. Thereupon the taxpayer paid under protest, and in the court below sued

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