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COMMISSIONER OF INT. REV. v. UNITED STATES TRUST CO.

No. 354.

143 F.2d 243 (1944)

COMMISSIONER OF INTERNAL REVENUE v. UNITED STATES TRUST CO. OF NEW YORK. UNITED STATES TRUST CO. OF NEW YORK v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 7, 1944.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and I. Henry Kutz, all of Washington, D. C., for Commissioner of Internal Revenue.

Will R. Gregg and Allin H. Pierce, both of New York City, for taxpayer.

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

FRANK, Circuit Judge:

1. The taxpayer's appeal:

As to the inclusion in the income, under the last sentence of § 42, of the items collected from the partnership, we see no significant facts differentiating this case from Helvering v. Enright, 312 U.S. 636, 61 S.Ct. 777, 782, 85 L.Ed. 1093.

The doctrine of the Enright case also governs as to the executor's and trustee's commissions. The evidence showed that...

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