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MERCANTILE-COMMERCE B. & T. CO. v. COMMISSIONER OF I. R.

No. 13587.

165 F.2d 307 (1948)

MERCANTILE-COMMERCE BANK & TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Writ of Certiorari Denied April 5, 1948.

Attorney(s) appearing for the Case

Henry C. Lowenhaupt, of St. Louis, Mo. (Abraham Lowenhaupt, H. M. Stolar, William H. Charles and Lowenhaupt, Waite, Chasnoff & Stolar, all of St. Louis, Mo., on the brief), for petitioners.

Harry Marselli, Sp. Asst. to Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., and George A. Stinson, and Mr. Harry Baum, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, THOMAS and JOHNSEN, Circuit Judges.

GARDNER, Circuit Judge.

This is a petition to review a decision of the Tax Court which adjudged a deficiency in income tax for the year 1943. The material facts were stipulated and embodied in findings entered by the Tax Court.

In 1939 P. D. George transferred certain stock in the P. D. George Company to himself and to others as trustees in trust for his seven sons. Under the provisions of the trust instrument P. D. George retained the right and power to change...

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