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COMMISSIONER OF INTERNAL REVENUE v. DEAN

No. 1738.

102 F.2d 699 (1939)

COMMISSIONER OF INTERNAL REVENUE v. DEAN.

Circuit Court of Appeals, Tenth Circuit.

March 3, 1939.

Attorney(s) appearing for the Case

Ellis N. Slack, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and J. Louis Monarch, Norman D. Keller, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Wendell H. Cloud, of Kansas City, Mo., for respondent.

Before PHILLIPS, BRATTON, and WILLIAMS, Circuit Judges.

BRATTON, Circuit Judge.

This petition to review a redetermination of the Board of Tax Appeals presents the question whether certain trust income was taxable to the trustees or the beneficiary of the trust.

Oliver H. Dean died testate on January 3, 1928. After making certain bequests, he bequeathed the rest, residue, and remainder of his estate to two trustees for administration in trust and ultimate distribution in the manner therein provided. Respondent here...

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