Brooklyn Trust Co. v. Commissioner of Internal Rev.

80 F.2d 865 (1936)

BROOKLYN TRUST CO.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 142.

Circuit Court of Appeals, Second Circuit.

January 6, 1936.

Francis L. Durk, of Brooklyn, N. Y., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., and Carlton Fox, of Washington, D. C., for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

The Brooklyn Trust Company, a banking corporation under the laws of the state of New York, as trustee, conducts a large trust business involving the handling of all forms of…