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IN RE SWEENEY'S ESTATE

No. 28.

152 F.2d 102 (1945)

In re SWEENEY'S ESTATE. MERGENTHALER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 3, 1945.

Attorney(s) appearing for the Case

H. Kennedy McCook, of Washington, D. C., for petitioner.

Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Maryhelen Wigle, all of Washington, D. C., for respondent.

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

FRANK, Circuit Judge.

1. Taxpayer agrees that, had there been no new trust, the Commissioner's determination would have been correct. As there is ample evidence to support the Tax Court's inference that the change was merely formal, the new trust being a continuation of the old, we cannot disturb that Court's decision.

2. The Tax Court did not discuss the transfers made by the daughter to the trustee after 1933. Although...

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