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ARCHBOLD v. HELVERING

Nos. 39-42.

115 F.2d 1005 (1940)

ARCHBOLD v. HELVERING, Commissioner of Internal Revenue, and three other cases.

Circuit Court of Appeals, Second Circuit.

December 2, 1940.

Attorney(s) appearing for the Case

William R. Spofford, Thomas Burns Drum, and Charles S. Jacobs, all of Philadelphia, Pa. (Ballard, Spahr, Andrews & Ingersoll, of Philadelphia, Pa., of counsel), for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Newton K. Fox, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

This case presents no other questions than those decided in Van Vranken v. Helvering, 2 Cir., 115 F.2d 709, handed down herewith. It is true that here the trusts were not testamentary; but had been set up by a deed of the taxpayer's ancestor, executed in 1910. The relevant statute is not § 113 (a) (5) of the Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 697, but § 113(a) (4) of the Act of 1932, 26 U.S. C.A. Int...

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