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M. T. STRAIGHT'S TRUST v. COMMISSIONER OF INTERNAL REV.

No. 15458.

245 F.2d 327 (1957)

M. T. STRAIGHT'S TRUST, Francis L. McCrea, Trustee, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

June 7, 1957.

Attorney(s) appearing for the Case

Richard E. Williams, Des Moines, Iowa, for petitioner.

Melva M. Graney, Atty., Dept of Justice, Washington, D. C. (Charles K. Rice, Acting Asst. Atty. Gen., and Lee A. Jackson, Hilbert P. Zarky and Louise Foster, Attys., Dept. of Justice, Washington, D. C., were with her on the brief), for respondent.

Before STONE (retired), WOODROUGH and VAN OOSTERHOUT, Circuit Judges.

STONE, Circuit Judge.

Merton T. Straight was one-half owner of a partnership — the Adel Clay Products Company. December 31, 1945, he executed an instrument conveying irrevocably "Three-fourths of his half interest in the partnership" to trustees in trust for the benefit of his wife, a daughter and a son (with two sisters as ultimate contingent beneficiaries), one-third of the annual income therefrom to be paid to each of the three primary beneficiaries with...

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