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COLONIAL-AMERICAN NATIONAL BANK v. UNITED STATES

No. 7360.

243 F.2d 312 (1957)

The COLONIAL-AMERICAN NATIONAL BANK OF ROANOKE, Executor of the Estate of Eustace B. Stone, deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided April 8, 1957.

Attorney(s) appearing for the Case

Arthur E. Smith, Roanoke, Va., for appellant.

Loring W. Post, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty. Dept. of Justice, Washington, D. C., John Strickler, U. S. Atty., and Thomas F. Wilson, Asst. U. S. Atty., Roanoke, Va., on the brief), for appellee.

Before PARKER, Chief Judge, and SOPER and SOBELOFF, Circuit Judges.

SOBELOFF, Circuit Judge.

In this estate tax case the question is whether or not the corpus of a trust created by the decedent during his life for the benefit of his wife is includible in his gross estate. The District Court held that it was properly included by the Commissioner as transferred property in which the decedent-settlor retained for his life the enjoyment or right to the income.

On April 1, 1947, the decedent, Dr. Eustace B. Stone, a physician of...

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