RICHARDSON v. COMMISSIONER OF INTERNAL REVENUE

No. 154.

151 F.2d 102 (1945)

RICHARDSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Denied January 28, 1946.


Attorney(s) appearing for the Case

Erwin N. Griswold, of Cambridge, Mass., and Holt S. McKinney, of New York City, for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Carlton Fox, Sp. Assts. to Atty. Gen., for respondent.

Before EVANS and CHASE, Circuit Judges, and HINCKS, District Judge.


Writ of Certiorari Denied January 28, 1946. See 66 S.Ct. 490.

HINCKS, District Judge.

This is a petition to review a decision of the Tax Court determining certain questions relating to gift taxes assessed against the petitioner.

On December 20, 1935, the petitioner created five trusts, one for each of his five children. In the corpus of each of these trusts was included stock of Vick Chemical, Inc., the aggregate in all of the five corpora being 12...

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