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IN RE INMAN'S ESTATE

No. 175, Docket 22551.

203 F.2d 679 (1953)

In re INMAN'S ESTATE. SHILAND v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Second Circuit.

Decided April 6, 1953.

Attorney(s) appearing for the Case

Winthrop, Stimson, Putnam & Roberts, New York City, for petitioner; Allen T. Klots, Henry L. Steitz and Merrell E. Clark, Jr., New York City, counsel.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson and L. W. Post, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, respondent.

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

AUGUSTUS N. HAND, Circuit Judge.

The decedent, Charles S. Inman, who died on August 2, 1946, created a trust on December 27, 1940, for a term of ten years; the trust fund was to be divided into three equal parts for the benefit of his three nephews who were made the trustees. The provisions of the deed of trust in so far as here relevant read as follows:

"To hold, invest and reinvest one of said parts and pay over the net income of said part to [the nephew...

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