Du Charme's Estate v. Commissioner of Internal Revenue

MILLER, Circuit Judge.

Respondent’s Petition for Rehearing having been considered by the Court;

And it appearing from the Court’s ruling, as indicated in its opinion of December 12, 1947, that Trust No. 1 referred to therein falls within the provisions of Section 811 (d) of the Internal Revenue Code, 26 U.S. C.A. Int.Rev.Code, § 811(d), by reason of the provisions of Paragraph 12 of the Trust instrument as well as by reason of Paragraph 8 thereof, and that although under Paragraph 8 thereof the wife’s life interest in the trust estate should not be included in decedent’s gross estate for the…