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COMMISSIONER OF INTERNAL REVENUE v. SOLOMON

No. 7762.

124 F.2d 86 (1941)

COMMISSIONER OF INTERNAL REVENUE v. SOLOMON.

Circuit Court of Appeals, Third Circuit.

Decided November 28, 1941.

Attorney(s) appearing for the Case

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

William Wallace Booth, W. A. Seifert and T. P. Johnson, all of Pittsburgh, Pa., (Reed, Smith, Shaw & McClay, of Pittsburgh, Pa., on the brief), for respondent.

Before MARIS, JONES and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

The facts of this case, so far as relevant to the legal problem presented, can be very briefly stated. In 1928 Max Solomon and his wife, Amelia Solomon, set up a trust. Each contributed one-half of the corpus. By its terms the trust provided that the settlors could not recapture the corpus of the trust but there was reserved to them jointly, or the survivor, the power to modify terms and to substitute beneficiaries at will. The only limitation...

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