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UNITED STATES v. ANDERSON

Nos. 9085, 9086.

132 F.2d 98 (1942)

UNITED STATES v. ANDERSON. SAME v. ANDERSON et ux.

Circuit Court of Appeals, Sixth Circuit.

December 2, 1942.

Attorney(s) appearing for the Case

Lyle M. Turner, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Helen R. Carloss, and Lyle M. Turner, Sp. Assts. to Atty. Gen., and J. B. Frazier, Jr., of Knoxville, Tenn., on the brief), for appellant.

M. W. Egerton, of Knoxville, Tenn. (M. W. Egerton and James L. Clarke, Jr., both of Knoxville, Tenn., on the brief), for appellees.

Before HAMILTON, MARTIN and McALLISTER, Circuit Judges.

HAMILTON, Circuit Judge.

On July 21, 1931, appellee J. H. Anderson created a trust of the corpus of the estate of his deceased wife, acquired by him as sole beneficiary of her will, after her death on June 8, 1928, and upon the receipt of the estate July 21, 1931. The trust was evidenced in writing, the material parts of which are in substance as follows:

The settlor, a member of the First Baptist Church of Knoxville...

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