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MacMANUS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 10574.

172 F.2d 697 (1949)

MacMANUS' ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

January 31, 1949.

Attorney(s) appearing for the Case

John J. Sloan, of Detroit, Mich. (John J. Sloan, of Detroit, Mich., on the brief), for petitioners.

S. Dee Hanson, of Washington, D. C. (Theron L. Caudle, Lee A. Jackson, and L. W. Post, all of Washington, D. C., on the brief), for respondent.

Before MARTIN, McALLISTER and MILLER, Circuit Judges.

MILLER, Circuit Judge.

Petitioner seeks a review of the decision of the Tax Court ordering a deficiency assessment in estate tax in the amount of $59,143.85 against the Estate of Theodore F. MacManus, deceased. 8 T.C. 330. The issue involved is whether the grantor of four trusts for the benefit of his four children retained the power to change the beneficiaries so that the value of the corpus of each of the trusts should be included...

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