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DALLAS NAT. BANK v. UNITED STATES

No. 12237.

167 F.2d 468 (1948)

DALLAS NAT. BANK v. UNITED STATES.

Circuit Court of Appeals, Fifth Circuit.

April 16, 1948.

Attorney(s) appearing for the Case

Dexter Hamilton and Hoyet A. Armstrong, both of Dallas, Tex., for appellants.

Melva M. Graney and Sewall Key, Sp. Assts. to Atty Gen., Theron L. Caudle, Asst. Atty. Gen., and William P. Fonville, Asst. U. S. Atty., of Dallas, Tex., for appellee.

Before HUTCHESON, HOLMES, and WALLER, Circuit Judges.

PER CURIAM.

When this case was last here,1 we said:

"In the former opinion2 we held the taxpayer had an interest in the trust property, but not an interest that could be sold; but that her share in the income after it accrued and was ready to be paid over to her was fully her property and could be subjected to the tax lien of the United States, and that the lien could be fastened on the future monthly...

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