Case ID: f2d_82/html/1020-04.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Nora C. TODD, Conway L. Todd, and A. Richard Todd, etc., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
    No. 267.
    Circuit Court of Appeals, Second Circuit.
    April 6, 1936.
    Clarence P. Moser, of Rochester, N. Y., for appellants.
    Morton K. Rothschild and Sewall Key, both of Washington, D. C., for appellee.
    Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Order 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.