COMMISSIONER OF INTERNAL REVENUE v. VAN WART

No. 6990.

69 F.2d 299 (1934)

COMMISSIONER OF INTERNAL REVENUE v. VAN WART.

Circuit Court of Appeals, Fifth Circuit.

March 12, 1934.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Carlton Fox, John H. McEvers, and Walter L. Barlow, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and J. E. Marshall, Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Frederick R. Gibbs, of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and HUTCHESON, Circuit Judges.


BRYAN, Circuit Judge.

Catherine L. Van Wart, a minor, was the beneficiary of a trust created by the will of her grandfather, Jenkins Jones, deceased. Dr. Roy M. Van Wart, Catherine's father, with whom she resided in Orleans parish, La., after being confirmed by order of the district court for that parish in accordance with the laws of Louisiana as her natural tutor or guardian, and after duly qualifying as such, demanded of the trustees under the will that they pay...

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