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COMMISSIONER OF INTERNAL REVENUE v. SINGER'S ESTATE

No. 173, Docket 20448.

161 F.2d 15 (1947)

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

Circuit Court of Appeals, Second Circuit.

April 15, 1947.

Attorney(s) appearing for the Case

L. W. Post, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Montgomery B. Angell, of New York City (John Godfrey Saxe, Otis T. Bradley, and George Craven, all of New York City, on the brief), for respondents.

Before L. HAND, AUGUSTUS N. HAND, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

The sole question presented is whether or not an estate tax is collectible upon the principal of an inter vivos trust because the settlor retained a remote contingent power of appointment by deed among members of a restricted class. Two trusts are in suit, both created by the decedent in 1891 as part of an antenuptial agreement with his first wife, Blanche. Upon the decedent's death in 1939, the Commissioner of Internal Revenue determined a deficiency...

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