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COMMISSIONER OF INTERNAL REVENUE v. IRVING TRUST CO.

Nos. 99-101.

147 F.2d 946 (1945)

COMMISSIONER OF INTERNAL REVENUE v. IRVING TRUST CO. (two cases). SAME v. HALL.

Circuit Court of Appeals, Second Circuit.

March 5, 1945.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Robert Koerner, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner.

Rudolph L. von Bernuth, of New York City (Morrell S. Lockhart and Henry D. Bulkley, both of New York City, of counsel), for Irving Trust Co., Trustee, respondent.

Charles M. Lyman, of New Haven, Conn., for Harriet B. Hall, administratrix d.b.n., c.t.a. of Hugh M. Beugler, deceased, respondent.

Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The decedent, Hugh M. Beugler, died on July 16, 1939. The respondent, George E. Hall, became the administrator c.t.a. of his estate and upon the death of George E. Hall, while this proceeding was pending, Harriet E. Hall was appointed administratrix in his stead. Beugler established two inter vivos trusts, the first by deed dated October 22, 1927, and the second by deed dated April 5, 1930. The Iriving Trust Company is the trustee...

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