ALABAMA POLYTECHNIC INST. v. DISTRICT OF COLUMBIA

No. 13782.

250 F.2d 408 (1957)

The ALABAMA POLYTECHNIC INSTITUTE, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided November 27, 1957.


Attorney(s) appearing for the Case

Mr. James M. Earnest, Washington, D. C., with whom Mr. George R. Jacobi, Washington, D. C., was on the brief, for petitioner.

Mr. Henry E. Wixon, Assistant Corporation Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corporation Counsel, Milton D. Korman, Principal Assistant Corporation Counsel, and Douglas H. Moore, Jr., Assistant Corporation Counsel, were on the brief, for respondent.

Before BAZELON, WASHINGTON and BURGER, Circuit Judges.


WASHINGTON, Circuit Judge.

This is a tax case, presenting problems related to those dealt with in McCeney v. District of Columbia, 1956, 97 U.S.App. D.C. 282, 230 F.2d 832.

The petitioner here is remainderman under a testamentary trust which directed the trustees to pay the income to the named beneficiary for life, and authorized them to pay to the latter in addition such sums out of principal "as may be necessary to suitably...

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