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VOSE v. C. I. R.

No. 5673.

284 F.2d 65 (1960)

Donald W. VOSE, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

December 1, 1960.

Attorney(s) appearing for the Case

Loyd M. Starrett, Boston, Mass., with whom Henry E. Foley, Fernand A. Boudreau and Foley, Hoag & Eliot, Boston, Mass., were on brief, for petitioner.

George F. Lynch, Attorney, Department of Justice, Washington, D. C., with whom Howard A. Heffron, Acting Asst. Atty. Gen., and Lee A. Jackson, Melva M. Graney and Crombie J. D. Garrett, Attorneys, Department of Justice, Washington, D. C., were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

WOODBURY, Chief Judge.

This case posed several questions for the Tax Court of the United States but only one is presented to us by this petition to review that court's decisions. The sole question before us is whether certain so-called "Certificates of Indebtedness" issued by a trust in the years 1940, 1941 and 1942 were outright gifts to the persons to whom they were issued, or were "gifts in trust" to those persons and for that reason were not within the annual...

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