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HALE v. DOMINION NAT. BANK

Nos. 11129, 11130.

186 F.2d 374 (1951)

HALE, Former Collector of Internal Revenue, v. DOMINION NAT. BANK et al. HENSLEE, Collector of Internal Revenue v. DOMINION NAT. BANK et al.

United States Court of Appeals Sixth Circuit.

January 18, 1951.

Attorney(s) appearing for the Case

Robert M. Weston, Washington, D. C., (Theron Lamar Caudle, Ellis N. Slack, Robert N. Anderson, and Louise Foster, all of Washington, D. C., Ward Hudgins, U. S. Atty., Nashville, Tenn., on the brief), for appellants.

Robert Ash, Washington, D. C. (Robert Ash and John W. Cragun, Washington, D. C., on the brief; S. Bruce Jones, Wm. H. Woodward, and Waldo G. Miles, all of Bristol, Va., of counsel), for appellees.

Before HICKS, Chief judge, and SIMONS and ALLEN, Circuit Judges.

SIMONS, Circuit Judge.

The appeals involve income taxes for the years 1941, 1942 and 1943. They present a problem involving the interpretation of a trust instrument executed by Ina J. Massengill in 1941, and the controversy is in respect to whether the trustor, by her grant, created multiple trusts for the beneficiaries. The appellees are the trustees and paid the tax for the tax years, computed upon the income of the trust res as a single trust. Subsequently they...

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