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CORY v. COMMISSIONER OF INTERNAL REVENUE

No. 9029.

159 F.2d 391 (1947)

CORY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided January 30, 1947.

Attorney(s) appearing for the Case

Roswell Magill, of New York City (Samuel B. Stewart, Jr., and Peter V. D. Voorhees, both of New York City, on the brief), for appellant.

Henry Kutz, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and Robert N. Anderson, Sp. Asst. to Atty. Gen., on the brief), for appellee.

Before GOODRICH and McLAUGHLIN, Circuit Judges, and MURPHY, District Judge.

GOODRICH, Circuit Judge.

This case involves alleged deficiencies in taxpayer's income taxes for the taxable years of 1937 to 1941, inclusive. The question is whether the taxpayer is subject to taxation upon the income of four trusts set up by him with his wife and three sons as respective beneficiaries. Responsibility, if any, is predicated upon Section 22(a) of the Internal Revenue Code.1 The Tax Court upheld the tax

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