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STRUTHERS v. KELM

No. 15103.

218 F.2d 810 (1955)

Mary B. STRUTHERS, Administratrix D.B.N.C.T.A. of the Estate of Mary Case Barney, Appellant, v. Elmer F. KELM, Collector of Internal Revenue for the District of Minnesota, Appellee.

United States Court of Appeals, Eighth Circuit.

January 11, 1955.

Attorney(s) appearing for the Case

Robert M. Bowen and Abbott L. Fletcher, Minneapolis, Minn., for appellant.

Louise Foster, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Hilbert P. Zarky, and L. W. Post, Sp. Asst. to the Atty. Gen., George E. MacKinnon, U. S. Atty., and Alex Dim, Asst. U. S. Atty., St. Paul, Minn., were on the brief), for appellee.

Before GARDNER, Chief Judge, and JOHNSEN and COLLET, Circuit Judges.

COLLET, Circuit Judge.

The question for determination is whether the creator of three trusts, Mrs. Mary Case Barney, reserved the right, in conjunction with other persons, to designate the persons who should possess or enjoy the property constituting the trusts or the income therefrom. If she did so, the property constituting the trusts was subject to estate tax on her estate under § 811(c) (1) (B) (ii), 26 U.S.C.A. § 811(c) (1) (B) (ii). The pertinent portions...

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