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THUET v. RIDDELL

No. 13519.

104 F.Supp. 521 (1952)

THUET v. RIDDELL, Collector of Internal Revenue.

United States District Court S. D. California, Central Division.

April 18, 1952.

Attorney(s) appearing for the Case

Marcus L. Roberts, Hollywood, Cal., for plaintiff.

Walter S. Binns, U. S. Atty., E. H. Mitchell and Edward R. McHale, Asst. U. S. Attys., Eugene Harpole and Frank W. Mahoney, Sp. Attys., Bureau of Internal Revenue, Los Angeles, Cal., for defendant.

WESTOVER, District Judge.

In 1950 Emma Thuet, then eighty-four years of age, created the following Trust:

"Trust Created for Religious and Charitable Purposes "I, Emma Thuet, in thanksgiving to God for having brought me into existence, and out of appreciation for all of the things I received through His divine providence, do hereby set aside the hereinafter-described property and provide that whatever portion thereof has not been withdrawn...

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