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STATLER TRUST v. C.I.R.

Nos. 148-150, Dockets 29926-29928.

361 F.2d 128 (1966)

Ellsworth M. STATLER TRUST of January 1, 1920, for Ellsworth Morgan Statler, Frank C. Moore, Edwin F. Jaeckle and The Marine Trust Company of Western New York, Trustees, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ellsworth M. STATLER TRUST of January 1, 1920, for Marian F. Statler, Ellsworth M. Statler Portion, Frank C. Moore, Edwin F. Jaeckle, and The Marine Trust Company of Western New York, Trustees, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ellsworth M. STATLER TRUST of January 1, 1920, for Marian F. Statler, Milton Howland Statler Portion, Frank C. Moore, Edwin F. Jaeckle, and The Marine Trust Company of Western New York, Trustees, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 13, 1966.

Attorney(s) appearing for the Case

Daniel G. Yorkey, Buffalo, N. Y. (Phillips, Lytle, Yorkey, Letchworth, Hitchcock & Blaine, Buffalo, N. Y.; Donald F. Runyan, Edward M. Griffith, Jr., Buffalo, N. Y., of counsel), for petitioner.

Loring W. Post, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Attorney, Department of Justice, Washington, D. C.), for respondent.

Gustave J. Soderberg, Jr., Asst. Atty. Gen. (Louis J. Lefkowitz, Atty. Gen., of New York, Samuel A. Hirshowitz, First Asst. Atty. Gen., New York City, of counsel, amicus curiae for Ultimate, Indefinite and Uncertain Charitable Beneficiaries.

Before FRIENDLY and HAYS, Circuit Judges, and DOOLING, District Judge.

FRIENDLY, Circuit Judge:

This petition to review a decision of the Tax Court, 43 T.C. 208 (1964), on capital gains and deductions as applied to the income taxation of trusts, raises a novel question of the construction to be given the Internal Revenue Code of 1954.

In 1920 Ellsworth M. Statler executed an indenture conveying large amounts of stock of Hotels Statler Company, Inc., in trust for the benefit of his descendants....

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