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IN RE RHODES' ESTATE

No. 9548.

174 F.2d 584 (1949)

In re RHODES' ESTATE. RHODES et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided April 19, 1949.

Attorney(s) appearing for the Case

O. R. Folsom-Jones, of Washington, D. C., (George B. Berger of Pittsburgh, Pa., and Kingman Brewster, of Washington, D. C., on the brief), for petitioners.

Hilbert P. Zarky, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. Atty. Gen., on the brief), for respondent.

Before GOODRICH, McLAUGHLIN and O'CONNELL, Circuit Judges.

GOODRICH, Circuit Judge.

This appeal concerns the estate tax liability for three trusts created by George P. Rhodes in his lifetime. The petitioners in this litigation are his executors and will be referred to as the taxpayer. The first trust was set up in 1916 and the latter two trusts in 1930. To establish the taxability of the 1916 trust it is necessary only to refer to the provision in the trust instrument that upon the death of all the trust beneficiaries within...

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