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HAUPTFUHRER'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 10570.

195 F.2d 548 (1952)

HAUPTFUHRER'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided April 11, 1952.

Rehearing Denied May 8, 1952.

Attorney(s) appearing for the Case

Henry S. Drinker, Philadelphia, Pa. (James J. Cloran, Frederick E. S. Morrison, and Drinker Biddle & Reath, all of Philadelphia, Pa., on the brief), for petitioners.

L. W. Post, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before KALODNER and STALEY, Circuit Judges, and STEWART, District Judge.

STALEY, Circuit Judge.

The issue before us is whether the value of the remainder interests in three inter vivos trusts created by the decedent in 1933 are includible in decedent's gross estate under Section 811(d) (2) of the Internal Revenue Code, 26 U.S.C. § 811(d) (2).

Three separate trusts were created by decedent for his three sons, George, Henry, and Albert. The settlor designated his three sons and a corporate trustee as trustees for each of the...

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