ALTMAIER v. COMMISSIONER OF INTERNAL REVENUE

No. 8367.

116 F.2d 162 (1940)

ALTMAIER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 17, 1940.


Attorney(s) appearing for the Case

Robert C. Dunn, of Toledo, Ohio (John J. Kendrick, of Toledo, Ohio, and Richard V. Willcox, of Columbus, Ohio, on the brief), for petitioner.

Edward H. Hammond, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Edward H. Hammond, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before HICKS, ARANT, and MARTIN, Circuit Judges.


MARTIN, Circuit Judge.

The petitioner, Oscar C. Altmaier, by three trust instruments, all executed February 18, 1932, constituted his wife Trustee of a total number of 3,600 shares of the common stock of a corporation. The documents were identical, except that the three minor children of the petitioner and his wife were each respectively named as co-beneficiary with the wife in one of the three separate trust indentures. Shortly after the trusts became operative,...

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