WELLS FARGO B. & U. TR. CO. v. COMMISSIONER OF INT. REV.

No. 10662.

145 F.2d 132 (1944)

WELLS FARGO BANK & UNION TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

October 11, 1944.


Attorney(s) appearing for the Case

F. M. McAuliffe, L. C. Baker, and Heller, Ehrman, White & McAuliffe, all of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, Joseph S. Platt, and Melva Graney, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, MATHEWS, and STEPHENS, Circuit Judges.


STEPHENS, Circuit Judge.

Petitioner, as executor of the estate of Ben F. Sternheim, deceased, seeks the redetermination of a deficiency in federal estate taxes held payable by the Tax Court.

Decedent created a revocable inter vivos trust, knows as the Ben F. Sternheim trust, of which Wells Fargo Bank was named trustee. The income from the trust property was to be paid to his sister, Blanche Sternheim, from the date of decedent's death until the sister's death...

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