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MARKS v. HIGGINS

No. 240, Docket 22975.

213 F.2d 884 (1954)

MARKS et al. v. HIGGINS.

United States Court of Appeals, Second Circuit.

Decided June 8, 1954.

Attorney(s) appearing for the Case

Tanzer & Mullaney, New York City (Samuel B. Seidel and Laurence A. Tanzer, New York City, of counsel), for appellants.

J. Edward Lumbard, U. S. Atty. for the Southern Dist. of New York, New York City (Arthur S. Ecker, New York City, of counsel), for appellee.

Before CLARK, FRANK and MEDINA, Circuit Judges.

FRANK, Circuit Judge.

May v. Heiner, 1930, 281 U.S. 238, 50 S.Ct. 286, 287, 74 L.Ed. 826, dealt with a trust reserving a contingent life estate to the settlor, Mrs. May, following a life estate to her husband. The Court held that § 302(c) of the 1926 Act1 did not cover the settlor's life interest. In its opinion, the Court said: "The record fails clearly to disclose whether or no Mrs. May survived her...

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