PRATT'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 258.

156 F.2d 235 (1946)

PRATT'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Denied October 28, 1946.


Attorney(s) appearing for the Case

Roland L. Redmond and Ben R. Clark, both of New York City, for petitioners.

Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss and Loring W. Post, Sp. Assts. to the Atty. Gen., for respondent.

Before SWAN, CLARK, and FRANK, Circuit Judges.


Writ of Certiorari Denied October 28, 1946. See 67 S.Ct. 127

PER CURIAM.

In 1903 Harold I. Pratt created a trust for a term measured by the lives of two individuals and the survivor of them. The trust income was to be paid to the settlor during his life and upon the termination of the trust the corpus was to be paid to him, if living, and, if not, to others. He died in 1939 before the end of the trust term. The corpus of the trust was included in the settlor...

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