MELLON v. DRISCOLL

No. 7438.

117 F.2d 477 (1941)

MELLON et al. v. DRISCOLL, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

February 3, 1941.


Attorney(s) appearing for the Case

Wm. S. Moorhead and Wm. F. Knox, both of Pittsburgh, Pa., for appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., Helen R. Carloss, Sewall Key, and Edward First, Sp. Assts. to the Atty. Gen., and George Mashank, U. S. Atty., and Elliott W. Finkel, Asst. U. S. Atty., both of Pittsburgh, Pa., for appellee.

Before BIGGS, MARIS and CLARK, Circuit Judges.


CLARK, Circuit Judge.

This case is another1 illustration of the dual and therefore confusing procedure still permissible in contests between the taxpayer and his government. It happens (used advisedly) to come to us from the United States District Court. In 1917 the father of the present appellants executed two deeds of trust for the benefit of his two minor children, a son Thomas, and a daughter Lucille. Each of these instruments gave...

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