Jonathan Holdeen v. Riley J. Ratterree, as Late District Director, and Fulton D. Fields, as Late Acting Director of Internal Revenue

CLARK, Circuit Judge.

Plaintiff Jonathan Holdeen appeals from a judgment dismissing his complaint in an action to recover income taxes alleged to have been erroneously assessed for the year 1945. ' This court is thus called upon a second time to consider whether Mr. Holdeen is taxable on the income from certain trusts which he created during the years 1936 to 1945. See Holdeen v. Ratterree, 2 Cir., 270 F.2d 701. In making the assessment the Commissioner relied on two grounds: (1) that the trusts were void ab initio because they provided for periods of accumulation from 500 to 1,000 years, and…