KENT v. ROTHENSIES

No. 7637.

120 F.2d 476 (1941)

KENT v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

May 22, 1941.


Attorney(s) appearing for the Case

Carl J. Marold, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.

James O. Wynn, of New York City (Leighton P. Stradley, of Philadelphia, Pa., Robert H. Montgomery, George G. Blattmachr, and G. Harold Blattmachr, all of New York City, Thomas G. Haight, of Jersey City, N. J., Maurice T. Moore and George G. Tyler, both of New York City, and Andrew B. Young, of Philadelphia, Pa., on the brief), for appellee.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


MARIS, Circuit Judge.

The United States District Court for the Eastern District of Pennsylvania entered judgment for the plaintiff in a suit brought by him against the Collector of Internal Revenue for the recovery of taxes for the calendar years 1932, 1933, and 1934. 35 F.Supp. 291. The sole question before the district court and before us upon appeal is whether certain income from three irrevocable trusts created by the plaintiff...

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