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COLONIAL TRUST CO. v. COMMISSIONER OF INTERNAL REV.

No. 180.

111 F.2d 740 (1940)

COLONIAL TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 6, 1940.

Attorney(s) appearing for the Case

William J. Larkin, Jr., and Maurice T. Healey, Jr., both of Waterbury, Conn. (Alfred C. Frodel, of Old Greenwich, Conn., of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Newton K. Fox, Sp. Assts. to Atty. Gen., for the Commissioner of Internal Revenue, respondent.

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

AUGUSTUS N. HAND, Circuit Judge.

On November 3, 1930, the testator Thomas I. Walker, and his wife Marion A. Walker, executed a trust instrument transferring to the Colonial Trust Company certain stock and bonds stated therein to be transferred by each grantor with power to hold, manage, sell, invest and reinvest the corpus. The instrument recited that the grantors desired to create the trust "in order that they may be assured of a certain income during their joint...

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