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COMMISSIONER OF INTERNAL REVENUE v. WARD

No. 7432.

119 F.2d 207 (1941)

COMMISSIONER OF INTERNAL REVENUE v. WARD.

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 Atty. Gen., on the brief), for petitioner.

Joel Barlow, of Washington, D. C. (Paul E. Shorb, M. P. Wormhoudt, and Covington, Burling, Rublee, Acheson & Shorb, all of Washington, D. C., on the brief), for respondent.

Before MARIS, CLARK, and JONES, Circuit Judges.

MARIS, Circuit Judge.

By a trust agreement executed February 28, 1928, the taxpayer, Christopher L. Ward, designated a Delaware trust company as trustee and his wife and four children beneficiaries of the trust income, six-tenths thereof payable to his wife and one-tenth to each of his children. The trust was to terminate automatically on April 1, 1933 (amended in 1932 to April 1, 1938), or upon the prior death of the taxpayer. It could also be terminated at any time...

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