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GRANT v. COMMISSIONER OF INTERNAL REVENUE

No. 12604.

174 F.2d 891 (1949)

GRANT v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

Rehearing Denied July 12, 1949.

Attorney(s) appearing for the Case

Allen W. Clapp, Atlanta, Ga., for petitioner.

L. W. Post, Ellis N. Slack, Irving S. Axelrad, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Washington, D. C., John W. Smith, Sp. Atty., Bur. Int. Rev., Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

HOLMES, Circuit Judge.

John W. Grant, husband of petitioner, died on the 8th of March, 1938. By the terms of his will, a residuary trust was set up for the benefit of his wife during her life; and, after her death, for the benefit of the testator's children and grandchildren. All of said trust estate was subject to the following provision: "At the end of each year my trustees shall pay to my wife all or any part of the net income of said trust estate that my wife...

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