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MUELLER v. COMMISSIONER OF INTERNAL REVENUE

No. 15904.

236 F.2d 537 (1956)

Virginia B. MUELLER and Gustave A. Mueller, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

September 6, 1956.

Attorney(s) appearing for the Case

Marvin K. Collie, John G. Heard, Houston, Tex. (Vinson, Elkins, Weems & Searls, Houston, Tex., of counsel), for petitioners.

Carolyn R. Just, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., John Potts Barnes, Chief Counsel, Charles E. Lowery, Sp. Atty., Internal Revenue Service, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., A. F. Prescott, Morton K. Rothschild, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HUTCHESON, Chief Judge, and RIVES and JONES, Circuit Judges.

RIVES, Circuit Judge.

The question presented is whether, within the applicable statute and regulation,1 certain income of a testamentary trust for the years 1945 to 1948, inclusive, was "to be distributed currently" by the trustee to the beneficiary, now Virginia B. Mueller, so that it should be included in computing the net income of Mrs. Mueller for those years.

The trust was...

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