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LEHMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 143.

109 F.2d 99 (1940)

LEHMAN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 22, 1940.

Attorney(s) appearing for the Case

Edgar J. Bernheimer, of New York City (Sydney J. Schwartz, of New York City, of counsel), for petitioners.

Samuel O. Clark, Asst. Atty. Gen., and Sewall Key and F. E. Youngman, Sp. Assts. to Atty. Gen., for respondent.

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

PATTERSON, Circuit Judge.

The question is whether certain property which the decedent during his lifetime had the right to withdraw from trusts was properly included in his estate for purposes of estate tax. The decedent died in 1933. In 1930 he and his brother Allan owned equal shares in stocks and bonds held in an account for them by bankers. The decedent agreed to transfer his share in trust for Allan and his issue, in...

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