DU CHARME'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 10452.

169 F.2d 76 (1948)

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

Circuit Court of Appeals, Sixth Circuit.

July 26, 1948.


Attorney(s) appearing for the Case

U. George Krapfel, Laurence A. Masselink and Beaumont, Smith & Harris, all of Detroit, Mich., for petitioner.

Theron L. Caudle, Charles Oliphant, John T. Rogers, Helen R. Carloss and Carlton Fox, all of Washington, D. C., for respondent.

Before ALLEN, McALLISTER and MILLER, Circuit Judges.


MILLER, Circuit Judge.

Respondent's Petition for Rehearing having been considered by the Court;

And it appearing from the Court's ruling, as indicated in its opinion of December 12, 1947, that Trust No. 1 referred to therein falls within the provisions of Section 811 (d) of the Internal Revenue Code, 26 U.S. C.A. Int.Rev.Code, § 811(d), by reason of the provisions of Paragraph 12 of the Trust instrument as well as by reason of Paragraph 8 thereof, and...

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