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THORP'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 9389.

164 F.2d 966 (1947)

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

Circuit Court of Appeals, Third Circuit.

Decided December 2, 1947.

Attorney(s) appearing for the Case

W. Denning Stewart, of Pittsburgh, Pa. (Charles M. Thorp, Jr., Lee W. Eckels and Thorp, Bostwick, Reed & Armstrong, all of Pittsburgh, Pa., on the brief), for petitioners.

Morton K. Rothschild, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen. and Lee A. Jackson, Special Asst. to the Atty. Gen., on the brief), for respondent.

Before ALBERT LEE STEPHENS, GOODRICH and O'CONNELL, Circuit Judges.

O'CONNELL, Circuit Judge.

Questions concerning the interpretation and applicability of Section 811 (d) (2) of the Internal Revenue Code, 26 U.S.C.A.Int. Rev.Code, § 811 (d) (2), form the basis of taxpayer's appeal.

In 1918, Charles M. Thorp, the decedent, created an inter vivos trust, of which his wife was made trustee and life beneficiary of the trust income. Paragraphs 5 and 6 of the trust indenture read as...

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