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CITY BANK FARMERS TRUST CO. v. COMMISSIONER OF INT. REV.

Nos. 158, 159.

112 F.2d 457 (1940)

CITY BANK FARMERS TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Second Circuit.

May 27, 1940.

Attorney(s) appearing for the Case

Rollin Browne, George Craven, and Mitchell, Taylor, Capron & Marsh, all of New York City, for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Lee A. Jackson, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

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

AUGUSTUS N. HAND, Circuit Judge.

The petitioner, a New York trust company, in September, 1923, became trustee under the will of Angier B. Duke. The will created two trusts, one for the benefit of Anthony Newton Duke, the other for the benefit of Angier B. Duke, Jr., each a son of the testator. The principal constituting the trust for Anthony Newton Duke was $3,844,663.23, and for Angier B. Duke, Jr., was $3,844,608.23.

On January 2, 1931, the Surrogate's Court...

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