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SUPPLEE v. SMITH

No. 11984.

242 F.2d 855 (1957)

Henderson SUPPLEE, Jr., v. Francis R. SMITH, Collector of Internal Revenue for the First District of Pennsylvania, Appellant.

United States Court of Appeals Third Circuit.

Decided March 28, 1957.

Attorney(s) appearing for the Case

I. Henry Kutz, Washington, D. C., (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Arthur I. Gould, Attys., Dept. of Justice, Washington, D. C., W. Wilson White, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellant.

Joseph W. Price, 3d, Philadelphia, Pa. (Sanford D. Beecher, Morris Duane, Duane, Morris & Heckscher, Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and McLAUGHLIN and STALEY, Circuit Judges.

BIGGS, Chief Judge.

The appeal at bar deals with the application of Section 1000(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. (I.R.C.1939) § 1000(e).

The taxpayer, Supplee, created three individual trusts for his three children on December 23, 1935. It is agreed that Supplee retained power to change the beneficiaries or their interests in the res but retained no power to revest the property in himself. See Estate of Sanford v. Commissioner...

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