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FRANCIS EDWARD McGILLICK FOUNDATION v. C. I. R.

Nos. 12941-12944.

278 F.2d 643 (1960)

FRANCIS EDWARD McGILLICK FOUNDATION, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases). F. E. McGILLICK COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases).

United States Court of Appeals Third Circuit.

Decided May 26, 1960.

Attorney(s) appearing for the Case

Kenneth P. Simon, Pittsburgh, Pa. (William Wallace Booth, Walter T. McGough, Reed, Smith, Shaw & McClay, on the brief), for petitioners.

Morton K. Rothschild, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

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

BIGGS, Chief Judge.

These cases present extraordinary circumstances. McGillick was the president of the petitioner, F. E. McGillick Company. McGillick and his first wife, Margaret, owned all or approximately all of the stock of the Company. The petitioner, the Francis Edward McGillick Foundation, is a trust created under the laws of Pennsylvania by an indenture executed on January 6, 1937. The indenture provided that the trustees of the Foundation should accept the...

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