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ESTATE OF GILMAN v. C. I. R.

No. 28, Docket 76-4056.

547 F.2d 32 (1976)

ESTATE of Charles GILMAN, Deceased, et al., Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided December 30, 1976.

Attorney(s) appearing for the Case

James B. Lewis, New York City, Maurice Austin, New York City, of counsel, for petitioners-appellees.

Ernest J. Brown, Washington, D. C., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, Robert T. Duffy, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel, for respondent-appellant.

Before MOORE, FEINBERG and MESKILL, Circuit Judges.

PER CURIAM.

In 1948, Charles Gilman, the decedent, transferred six shares of common stock, representing sixty percent of the outstanding voting power of the Gilman Paper Company, to a trust for the benefit of his children. Gilman was one of three co-trustees of the trust who had the power to vote the shares, as well as chief executive officer of the company. The question presented to us is whether the United States Tax Court was correct in holding that Gilman had...

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