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METCALF v. HELVERING

No. 141.

108 F.2d 957 (1940)

METCALF v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 15, 1940.

Attorney(s) appearing for the Case

William D. Mitchell, of New York City, Harold B. Tanner, of Providence, R. I., and Rollin Browne and Kenneth W. Gemmill, both of New York City, for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen. for respondent.

Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

PER CURIAM.

This case involves the same question that was before us in Helvering v. Leonard, 2 Cir., 105 F.2d 900, where we held that, when the law of a state made final the settlement of a husband with his wife, preparatory to a divorce, the income from the trusts so set up was not taxable against the settlor. The only question open here is whether the settlement was final under the law of Maine, where the parties lived at the time...

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