COMMISSIONER OF INTERNAL REVENUE v. MARSHALL

No. 171.

125 F.2d 943 (1942)

COMMISSIONER OF INTERNAL REVENUE v. MARSHALL.

Circuit Court of Appeals, Second Circuit.

February 3, 1942.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and L. W. Post, Sp. Assts. to the Atty. Gen., for petitioner.

Harrison Lillibridge, of New York City, for respondent.

James S. Y. Ivins, of Washington, D. C., Amicus Curiae.

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


FRANK, Circuit Judge.

This is an appeal, by petition for review filed by the Commissioner of Internal Revenue, from a decision of the Board of Tax Appeals, holding that the value of certain remainders created by trusts executed by the respondent was not subject to gift tax for the year 1937. The facts found by the Board may be summarized as follows:

The taxpayer (respondent) established two irrevocable trusts on June 3, 1937, and transferred $10,000 to each...

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