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C. I. R. v. HERR

Nos. 13811, 13812.

303 F.2d 780 (1962)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Arlean I. HERR, Respondent in No. 13,811, and Robert F. Herr, Respondent in No. 13,812.

United States Court of Appeals Third Circuit.

Decided May 29, 1962.

Attorney(s) appearing for the Case

Joseph Kovner, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Atty., Department of Justice, Washington, D. C., on the brief), for petitioner.

Robert R. Batt, Philadelphia, Pa. (William R. Spofford, Philadelphia, Pa., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., of counsel, on the brief), for respondents.

Before GOODRICH, McLAUGHLIN and SMITH, Circuit Judges.

GOODRICH, Circuit Judge.

This case involves the question of what is a present interest in a trust for a minor under section 2503(c) of the Internal Revenue Code of 1954, 26 U.S.C. § 2503(c). The issue arises in connection with the gift tax return of the settlor of a trust.1 The settlor in 1954 set up four trusts, all the same except for the identity of the beneficiaries, who were his grandchildren. He made additions to each trust...

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