HOLMES, Circuit Judge.
This is an estate tax case involving the question whether the settlor of an irrevocable trust reserved powers enabling him to change in enjoyment the interests created thereby, so that, upon his death without having exercised such powers, a taxable interest passed from him.
On January 20, 1935, Harry Holmes transferred 30 shares of stock to himself, as trustee, for the benefit of his three sons. The instrument set up three trusts, which...
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