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COMMISSIONER OF INTERNAL REVENUE v. GUTMAN

No. 343.

143 F.2d 201 (1944)

COMMISSIONER OF INTERNAL REVENUE v. GUTMAN.

Circuit Court of Appeals, Second Circuit.

May 26, 1944.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Helen Goodner, all of Washington, D. C., for petitioner.

Isidor Sack, of New York City, for respondent.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

1. The Commissioner relies upon In re Chapal's Will, 269 N.Y. 464, 199 N.E. 762, 103 A.L.R. 1268 and In re Otis, 276 N.Y. 101, 11 N.E.2d 556, 115 A.L.R. 875, which we recently discussed in Johnston v. Helvering, 2 Cir., 141 F.2d 208. The Commissioner argues that this case is like one in which trustee has discretion to withhold income from a life beneficiary and thereby to make the withheld income part of the...

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