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  5. 144 F.2d 756 (1944)
 

COMMISSIONER OF INT. REV. v. GUARANTY TRUST CO., ETC.

No. 5.

144 F.2d 756 (1944)

COMMISSIONER OF INTERNAL REVENUE v. GUARANTY TRUST CO. OF NEW YORK. GUARANTY TRUST CO. OF NEW YORK v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Granted November 13, 1944.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, I. Henry Kutz, Robert N. Anderson, and Irving I. Axelrod, Sp. Assts. to Atty. Gen., for the Commission.

Carl A. De Gersdorff and Wm. Dwight Whitney, both of New York City (James H. Nichols, William H. Gambrell, and Cravath, Swaine & Wood, all of New York City, of counsel), for taxpayer.

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

Writ of Certiorari Granted November 13, 1944. See 65 S.Ct. 134.

SWAN, Circuit Judge.

The question presented by these petitions is whether dividends declared before the death of an individual stockholder but payable by the terms of the declaration to stockholders of record on dates which fell after his death, were income taxable to the decedent or to his estate.

The facts are not in dispute. Henry W. Putnam, a resident of New York, died on March 30...

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