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FRANK v. COMMISSIONER OF INTERNAL REVENUE

No. 8645.

145 F.2d 413 (1944)

FRANK v. COMMISSIONER OF INTERNAL REVENUE.

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, Pa., on the brief), for petitioner.

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

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

GOODRICH, Circuit Judge.

This case is part of the same litigation as that involved in Nos. 8644 and 8646. 145 F.2d 411. It concerns the income for 1939 of Cecelia K. Frank one of the beneficiaries and also one of the trustees of the Robert J. Frank Trust.

Under the terms of the trust the taxpayer was to receive 50% of the net income of the trust. With her consent, however, the trustees could choose charitable organizations...

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