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KENAN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 276, 398.

114 F.2d 217 (1940)

KENAN, Jr., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

August 7, 1940.

Attorney(s) appearing for the Case

Arthur A. Ballantine and George E. Cleary, both of New York City, for petitioners and cross-respondents William R. Kenan, Jr., and Lawrence C. Haines.

Samuel O. Clark, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., for respondent and cross-petitioner Commissioner of Internal Revenue.

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

AUGUSTUS N. HAND, Circuit Judge.

The testatrix, Mrs. Bingham, died on July 27, 1917, leaving a will under which she placed her residuary estate in trust and provided in item "Seventh" that her trustees should pay a certain amount annually to her niece, Louise Clisby Wise, until the latter reached the age of forty, "at which time or as soon thereafter as compatible with the interests of my estate they shall pay to her the sum of Five Million ($5,000,000.00) Dollars...

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