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MERCHANTS BANK v. COMMISSIONER

No. 30.

320 U.S. 256 (1943)

MERCHANTS NATIONAL BANK OF BOSTON, EXECUTOR, v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided November 15, 1943.

Attorney(s) appearing for the Case

Mr. Edward C. Thayer for petitioner.

Mr. Arnold Raum, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Morton K. Rothschild and Miss Helen R. Carloss were on the brief, for respondent.

MR. JUSTICE RUTLEDGE delivered the opinion of the Court.

Ozro M. Field died in Massachusetts in 1936, leaving a gross estate of some $366,000. In his will he provided, after certain minor bequests, that the residue of his estate be held in trust, the income to go to his wife for life, and on her death all but $100,000 of the principal1 to go "free and discharged of this trust" to certain named charities. Under the trust set up by the will...

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