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IN RE ESTATE OF COHN

No. 232, Docket 30718.

371 F.2d 642 (1967)

In re Estate of Fanny Sicher COHN, deceased. Lillian FRIEDMANN and Warren S. Davidson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 19, 1967.

Attorney(s) appearing for the Case

George B. Levy, New York City (Davidson, Sicher & Levy, New York City, on the brief), for appellants.

Grant B. Hering, New York City (Robert M. Morgenthau, U. S. Atty., for the Southern District of New York, Samuel M. Eisenstat, Asst. U. S. Atty., Loring Post, Attorney, Department of Justice, on the brief), for appellee.

Before LUMBARD, Chief Judge, and HAYS and FEINBERG, Circuit Judges.

HAYS, Circuit Judge:

This is an appeal from a decision of the United States District Court for the Southern District of New York which held that a certain trust established by the decedent in 1930 was includable in decedent's gross estate for purposes of the Federal Estate Tax. We affirm the decision.

The provisions of the Deed of Trust which are relevant here provided that decedent was to receive the income from the trust and that she had the right to revoke...

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