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COMMISSIONER OF INTERNAL REVENUE v. BAYNE'S ESTATE

No. 154.

155 F.2d 475 (1946)

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

Circuit Court of Appeals, Second Circuit.

May 10, 1946.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

Thomas L. Halpin, of New York City, for respondent.

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

SWAN, Circuit Judge.

The question presented is whether the corpus of an irrevocable trust created in 1922 by Jasper Bayne is includible in the grantor's estate as a transfer "intended to take effect in possession or enjoyment at or after his death" within the meaning of section 811(c) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811(c).

The grantor died on August 9, 1941, and the respondent, the Chase National Bank of the City of New York...

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