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LINCOLN ROCHESTER TR. CO. v. COMMISSIONER OF INT. R.

No. 193, Docket 21577.

181 F.2d 424 (1950)

LINCOLN ROCHESTER TRUST CO v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided April 19, 1950.

Attorney(s) appearing for the Case

Scott Stewart, Jr., of Rochester, N. Y. (Nixon, Hargrave, Middleton & Devans, of Rochester, N. Y., on the brief), for petitioner-appellant.

L. W. Post, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for respondent-appellee.

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

CLARK, Circuit Judge.

Mary P. Morse of Rochester, N. Y., died on March 15, 1944, leaving a will wherein she bequeathed her residuary estate to a trustee to pay the income therefrom to one Lillian MacDonald for the latter's life, and to pay "the remaining principal" at her death to three named charities. The trust also contained this provision: "My said Trustee is authorized, empowered and directed also to advance from said residuary estate to the said Lillian MacDonald...

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