IN RE SWEET'S ESTATE

No. 5235.

234 F.2d 401 (1956)

ESTATE of Arthur SWEET, Deceased. TRACY-COLLINS TRUST COMPANY, Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

Rehearing Denied June 28, 1956.


Attorney(s) appearing for the Case

Maurice J. Hindin, Los Angeles, Cal., for petitioner.

H. Brian Holland, Washington, D. C. (Robert N. Anderson, I. Henry Kutz and David O. Walter, Washington, D. C., on the brief), for respondent.

Before BRATTON, Chief Judge, MURRAH, Circuit Judge, and HILL, District Judge.


HILL, District Judge.

In 1947, Arthur Sweet executed a revocable trust agreement in the State of Utah, naming his wife and four children as beneficiaries. Tracy-Collins Trust Company was made trustee, and as such received the corpus of the trust estate.

This trust agreement provided among other things that the trustee should pay the income to the trustor during his lifetime and thereafter to trustor's wife for her lifetime; and upon the death of both trustor...

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