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IN RE UHL'S ESTATE

No. 11790.

241 F.2d 867 (1957)

In re ESTATE of Edgar M. UHL, Deceased. The NATIONAL CITY BANK OF EVANSVILLE, Administrator, With Will Attached, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

March 13, 1957.

Attorney(s) appearing for the Case

Henry B. Walker, Jr., Henry B. Walker, William D. Powell, Evansville, Ind., for petitioner-appellant.

Charles K. Rice, Asst. Atty. Gen., Arthur I. Gould, L. W. Post, Attys., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before FINNEGAN and LINDLEY, Circuit Judges, and WHAM, District Judge.

LINDLEY, Circuit Judge.

The deceased, Edgar M. Uhl, died testate March 7, 1951. On March 2, 1938, he transferred, by an irrevocable trust indenture to an Indiana bank, personal property consisting principally of Government bonds but including also some stocks. Under this instrument, he reserved $100.00 monthly from the income from the corpus vested in the trustee, but retained no control over the property. Upon termination of the trust, by his death, the property...

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