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FRANK TRUST OF 1931 v. COMMISSIONER OF INT. REV.

Nos. 8644, 8646.

145 F.2d 411 (1944)

W. K. FRANK TRUST OF 1931 v. COMMISSIONER OF INTERNAL REVENUE. ROBERT J. FRANK TRUST OF 1931 v. SAME.

Circuit Court of Appeals, Third Circuit.

Decided November 2, 1944.

Attorney(s) appearing for the Case

S. Leo Ruslander, of Pittsburgh, Pa. (Samuel Kaufman and Julian H. Ruslander, both of Pittsburgh, on the brief), for petitioners.

Melva M. Graney, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.

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

GOODRICH, Circuit Judge.

These two cases, which were consolidated both for trial in the Tax Court and for argument here, present the same single legal question. The W. K. Frank Trust of 1931 will be referred to as "the taxpayer" and everything said concerning it is applicable in the case of the Robert J. Frank Trust of 1931 except as to the amount involved.

The trust was set up in 1931. Its original corpus was the entire capital stock of W. K. Frank, Inc....

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