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ALLEN v. TRUST CO. OF GEORGIA

No. 11160.

149 F.2d 120 (1945)

ALLEN, Collector of Internal Revenue, v. TRUST CO. OF GEORGIA et al.

Circuit Court of Appeals, Fifth Circuit.

May 3, 1945.

Attorney(s) appearing for the Case

Carlton Fox, Sewall Key, Mills Kitchen, and Helen R. Carloss, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Chas. W. Walker, Asst. U. S. Atty., of Macon, Ga., for appellant.

John A. Sibley and Furman Smith, both of Atlanta, Ga., for appellee.

Before WALLER and LEE, Circuit Judges, and LONG, District Judge.

WALLER, Circuit Judge.

When the settlor, Jack J. Spalding, in 1937, at the age of eighty-one and within two years of his death, relinquished the power to amend, change, enlarge, or limit the terms of two trust agreements, made in 1925, irrevocably conveying securities in one instrument to a trustee for his daughter and in the other for one of his sons, was such relinquishment made "in contemplation of death" under Sec. 302, subsections (d) (1) and (d) (3), Revenue...

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