LEWIS v. ROTHENSIES

No. 8221.

138 F.2d 129 (1943)

LEWIS v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

Decided September 1, 1943.


Attorney(s) appearing for the Case

N. Barr Miller, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and William A. Clineburg, Sp. Assts. to Atty. Gen., and Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.

Thomas Raeburn White, of Philadelphia, Pa. (Richard C. Bull and White & Staples, all of Philadelphia, Pa., on the brief), for appellee.

Before JONES, and GOODRICH, Circuit Judges, and KALODNER, District Judge.


JONES, Circuit Judge.

The facts having bearing on the question here involved are that Algernon R. Clapp, who died in 1938 resident in Pennsylvania, appointed by will in trust for his wife for life and after her death to their two daughters outright in remainder certain property over which he had a general testamentary power of appointment under the will of his father, B. Frank Clapp, who had died in 1914 also resident in Pennsylvania. The property dealt with in Algernon...

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