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COMMISSIONER OF INTERNAL REVENUE v. DOUGLASS' ESTATE

No. 8611.

143 F.2d 961 (1944)

COMMISSIONER OF INTERNAL REVENUE v. DOUGLASS' ESTATE et al.

Circuit Court of Appeals, Third Circuit.

Decided July 10, 1944.

Attorney(s) appearing for the Case

Maryhelen Wigle, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and L. W. Post, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

George W. Van Slyck, of New York City, for respondents.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.

GOODRICH, Circuit Judge.

In 1935 the decedent, Payson Stone Douglass, set up a trust for the benefit of his four children. Neither grantor nor beneficiaries were among the three trustees named. The settlor died in 1938. One of the children at that time was a minor. One paragraph of the trust instrument gave the trustees permission to apply the income of the minor's share, to the extent that the trustees deemed advisable, for the maintenance, education and support...

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