COMMISSIONER OF INTERNAL REVENUE v. BANK OF CALIFORNIA

No. 11088.

155 F.2d 1 (1946)

COMMISSIONER OF INTERNAL REVENUE v. BANK OF CALIFORNIA.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied May 22, 1946.


Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., Tax Div., and Helen R. Carloss and L. W. Post, Spc. Assts. to Atty. Gen., for petitioner.

Allen G. Wright and Edward Hale Julien, both of San Francisco, Cal., for respondent.

Before GARRECHT, DENMAN, and BONE, Circuit Judges.


DENMAN, Circuit Judge.

The Commissioner seeks review of a decision of the Tax Court holding that in a trust created in 19241 of certain properties, the settlor reserving income to her for life, there was no possibility that the corpus would return to her during her lifetime. Upon this holding the Tax Court decided that the corpus of the trust estate was not subject to the estate tax of Section 811(c) of the Revenue Code, 26 U.S.C.A.Int...

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