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CENTRAL NAT. BANK OF CLEVELAND v. UNITED STATES

No. 44660.

41 F.Supp. 239 (1941)

CENTRAL NAT. BANK OF CLEVELAND v. UNITED STATES.

Court of Claims.

October 6, 1941.

Attorney(s) appearing for the Case

Ashley M. Van Duzer, of Cleveland, Ohio (William B. Stewart, Walker H. Nye, and McKeehan, Merrick, Arter & Stewart, all of Cleveland, Ohio, on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

WHITAKER, Judge.

During the years 1920 to 1928 the deceased created four trusts for the benefit of his wife and children, reserving the right to alter, amend, modify or revoke any one of them in any calendar year, if notice of such intention were given the trustee within the first 15 days of December of the preceding ing calendar year. Prior to the Revenue Act of 1934 it was held that the income from these trusts was not...

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