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UNITED STATES TRUST CO. v. JONES

No. 32431.

414 Ill. 265 (1953)

111 N.E.2d 144

UNITED STATES TRUST COMPANY OF NEW YORK et al., Appellees, v. GWETHALYN JONES et al., Appellants.

Supreme Court of Illinois.

Rehearing denied March 24, 1953.

Attorney(s) appearing for the Case

WILSON & McILVAINE, of Chicago, (J.F. DAMMANN, KENNETH F. MONTGOMERY, and PETER A. DAMMANN, of counsel,) for appellants.

ISHAM, LINCOLN & BEALE, (CYRUS H. ADAMS, and GEORGE B. YOUNG, of counsel,) all of Chicago, for appellee United States Trust Company; GARDNER, CARTON & DOUGLAS, (ALFRED T. CARTON, and JAMES A. VELDE, of counsel,) all of Chicago, for appellees Trustees of Princeton University; CARL B. APLON, of Chicago, guardian ad litem for Edward H. Bennett et al., appellees.

Reversed and remanded.

Mr. JUSTICE DAILY delivered the opinion of the court:

This action was brought in the superior court of Cook County by the trustee of an inter vivos trust created in 1916 by David B. Jones, now deceased, of Chicago. The complaint filed seeks directions with respect to whether the income or corpus should be charged with the payment of the Federal tax on certain capital gains.

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