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DU CHARME'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 10452.

164 F.2d 959 (1947)

DU CHARME'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

December 12, 1947.

Attorney(s) appearing for the Case

Laurence A. Masselink, of Detroit, Mich. (U. George Krapfel and Laurence A. Masselink, both of Detroit, Mich., on the brief), for petitioner.

Carlton Fox, of Washington, D. C., (Theron Lamar Caudle, Helen R. Carloss and Carlton Fox, all of Washington, D. C., on the brief), for respondent.

Before ALLEN, McALLISTER and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The petitioner, as Executor of the Estate of Charles B. DuCharme, seeks a review of a decision of The Tax Court of December 30, 1946, adjudging a deficiency in estate tax in the amount of $50,140.58. The alleged deficiency arose out of two trust estates, hereinafter referred to as Trust No. 1 and Trust No. 2, in one of which it is claimed that the decedent as Settlor reserved certain powers to change the enjoyment of the trust property and to...

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