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MALLINCKRODT v. NUNAN

No. 12915.

146 F.2d 1 (1945)

MALLINCKRODT v. NUNAN, Commissioner of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied January 29, 1945.

Attorney(s) appearing for the Case

Charles P. Williams, of St. Louis, Mo. (Daniel N. Kirby and Harry W. Kroeger, both of St. Louis, Mo., on the brief), for petitioner.

Bernard Chertcoff, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Hilbert P. Zarky, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and THOMAS, Circuit Judges.

SANBORN, Circuit Judge.

The Tax Court of the United States determined deficiencies in the income taxes due from petitioner for the calendar years 1934 to 1937, inclusive. 2 T.C. 1128. The deficiencies resulted from including in the petitioner's income for each of the years the undistributed income of an irrevocable trust created by his father in 1918. By the terms of the instrument creating the trust, this undistributed income was payable...

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