WENGER v. COMMISSIONER OF INTERNAL REVENUE

No. 8876.

127 F.2d 523 (1942)

WENGER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1942.


Attorney(s) appearing for the Case

A. W. Wenger, of Ladue City, Mo., and Henry B. Graves and Charles H. Hatch, both of Detroit, Mich., for petitioner.

Samuel O. Clark, Jr., J. P. Wenchel, Sewall Key, John W. Smith, J. Louis Monarch, and Morton K. Rothschild, all of Washington, D. C., for respondent.

Before SIMONS, ALLEN, and McALLISTER, Circuit Judges.


PER CURIAM.

This case came on to be heard upon the records and briefs and oral argument of counsel.

And it appearing that the petitioner created a trust under which she and her children were beneficiaries, the income of which, together with the corpus, might be distributed in amounts within the discretion of the trustee, when requested in writing by petitioner or any of her children, in case "any accident, sickness, calamity, misfortune, adversity, bereavement...

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