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COMMISSIONER OF INTERNAL REVENUE v. CASPERSEN

No. 7450.

119 F.2d 94 (1941)

COMMISSIONER OF INTERNAL REVENUE v. CASPERSEN.

Circuit Court of Appeals, Third Circuit.

April 1, 1941.

Attorney(s) appearing for the Case

L. W. Post, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

Jackson R. Collins, of New York City, for respondent.

Before MARIS, CLARK, and JONES, Circuit Judges.

JONES, Circuit Judge.

The taxpayer conveyed certain property to her husband, as trustee. By the terms of the trust agreement,1 a specified amount of the annual income from the trust estate was definitely payable to the grantor. In the discretion of the trustee, the balance of the income was distributable to the grantor, to relatives of the grantor and her husband, or to the corpus of a trust, by...

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