COMMISSIONER OF INTERNAL REVENUE v. BARBOUR

No. 359.

122 F.2d 165 (1941)

COMMISSIONER OF INTERNAL REVENUE v. BARBOUR.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Denied December 8, 1941.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for the Commissioner of Internal Revenue, petitioner.

Charles S. McVeigh, of New York City (George M. Wolfson, Joseph W. Goodwin, John A. Lyon, and Cuthbert B. Caton, all of New York City, of counsel), for Frederick K. Barbour, respondent.

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


Writ of Certiorari Denied December 8, 1941. See 62 S.Ct. 361, 86 L.Ed. ___.

AUGUSTUS N. HAND, Circuit Judge.

The taxpayer, Frederick K. Barbour, executed a deed of trust on October 29, 1931, wherein he assigned certain shares of corporate stock to Lewis Spencer Morris and Charles S. McVeigh, as trustees, with directions to collect the income therefrom and, after paying out of it the interest accruing upon a loan to him of $100,000 by the Central Hanover Bank...

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