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CENTRAL NAT. BANK v. COM'R OF INTERNAL REVENUE

Nos. 9536, 9537.

141 F.2d 352 (1944)

CENTRAL NAT. BANK OF CLEVELAND v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 16, 1944.

Attorney(s) appearing for the Case

Walker H. Nye, of Cleveland, Ohio (McKeehan, Merrick, Arter & Stewart and Walker H. Nye, all of Cleveland, Ohio, on the brief), for petitioner.

Muriel S. Paul, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Muriel S. Paul, all of Washington, D. C., on the brief), for respondent.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.

SIMONS, Circuit Judge.

Once more, as in Suhr v. Comm'r, 6 Cir., 126 F.2d 283, and other cases, are we presented with the problem of determining whether, under given circumstances, the income of a family trust must be taxed to the settlor in the endeavor to apply the doctrine expounded in Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788. Much...

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