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COMMISSIONER OF INTERNAL REVENUE v. FLANDERS

No. 190.

111 F.2d 117 (1940)

COMMISSIONER OF INTERNAL REVENUE v. FLANDERS et al.

Circuit Court of Appeals, Second Circuit.

April 15, 1940.

Attorney(s) appearing for the Case

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

Frederic A. Burlingame, Charles J. Nourse, Arthur E. Pettit, and James Hendrick Terry, all of New York City, and Albert L. Hopkins and Anderson A. Owen, both of Chicago, Ill., for respondents.

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

SWAN, Circuit Judge.

Edward Severin Clark died on September 19, 1933. Long before his death he had set up two trusts which are known, respectively, as Trust No. 3 and Trust No. 4. Concededly neither trust was made in contemplation of death; but the commissioner ruled that the settlor retained sufficient power and interest with respect to the property of each trust to justify the inclusion of its value as part of the decedent's gross estate under section 302 of the...

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