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COMMISSIONER OF INT. REV. v. CENTRAL HANOVER B. & T. CO.

No. 270, Docket 20545.

163 F.2d 208 (1947)

COMMISSIONER OF INTERNAL REVENUE v. CENTRAL HANOVER BANK & TRUST CO. et al.

Circuit Court of Appeals, Second Circuit.

Writ of Certiorari Denied November 24, 1947.

Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss and Hilbert P. Zarky, Sp. Asst. to the Atty. Gen., for petitioner.

J. S. Seidman, of New York City, for respondents.

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

Writ of Certiorari Denied November 24, 1947. See 68 S.Ct. 208.

AUGUSTUS N. HAND, Circuit Judge.

The taxpayers are trustees under a trust agreement executed by John E. Andrus, since deceased, under date of December 30, 1921. On March 15, 1942, they filed a Federal Income Tax Return for the year 1941, with the Collector of Internal Revenue for the Second District of New York.

The trust was created to continue during the lives of two designated persons...

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