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O'DANIEL'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 143, Docket 21169.

173 F.2d 966 (1949)

O'DANIEL'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

April 4, 1949.

Attorney(s) appearing for the Case

John F. LeViness, Jr., of New York City, for Ruth O'Daniel and Guaranty Trust Co. of New York, as executors of the last will and testament of Edgar V. O'Daniel, deceased, appellants-petitioners.

Theron Lamar Caudle, Asst. Atty. Gen. and Ellis N. Slack and Louise Foster, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue, respondent-appellee.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The decedent was in the employ of American Cyanamid Company for more than twenty years prior to his death, which was on November 4, 1943, and at that time was a vice-president and director of the company. The company had a bonus plan in which the decedent had participated for a number of years. No employee had any enforceable right under the plan to an allotment of a bonus for the current...

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