Case Name: Nora C. TODD, Conway L. Todd, and A. Richard Todd, etc., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1936-04-06
Citations: 82 F.2d 1020
Docket Number: No. 267
Parties: Nora C. TODD, Conway L. Todd, and A. Richard Todd, etc., Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 82
Pages: 1020–1020

Head Matter:
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.

Opinion:
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.