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82 F.2d 1020

Docket No. 267.

Todd v. Commissioner

Second Circuit Court of Appeals

Decided April 6, 1936.

Second Circuit Court of Appeals · decided 1936-04-06

2 counsel of record

Opinion by (per_curiam) · Decided 1936-04-06

¶1Clarence P. Moser, of Rochester, N. Y., for appellants.

¶2Morton K. Rothschild and Sewall Key, both of Washington, D. C., for appellee.

¶3Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

¶4PER CURIAM.

¶5Order affirmed on the ground that the settlor could have directed the income to be used to pay premiums upon insurance on his life for the benefit of the beneficiaries named in the trust.

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