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COMMISSIONER OF INTERNAL REVENUE v. MACY

Nos. 178 and 179, Docket 22876 and 22877.

215 F.2d 875 (1954)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Valentine E. MACY, Jr., Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. J. Noel MACY and Elena Kohler Macy, Respondents.

United States Court of Appeals Second Circuit.

Decided September 21, 1954.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and I. Henry Kutz, Sp. Assts. to the Atty. Gen., for petitioner.

Humes, Smith & Andrews, New York City (William H. Hall and George W. Saam, New York City, of counsel), for respondents.

Before CHASE, Chief Judge, and HINCKS and HARLAN, Circuit Judges.

HINCKS, Circuit Judge.

On March 31, 1930, V. Everit Macy died testate. On April 2, 1930, the Surrogate's Court of Westchester County, New York, where he was domiciled, issued letters testamentary to his two sons, Valentine E. Macy, Jr., J. Noel Macy, who are taxpayers responding to the petition now before us, and to Carleton Macy, the decedent's cousin. These three were named as executors under his will and as trustees of the "residuary" trusts created by paragraph...

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