STALLWORTH'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 17076.

260 F.2d 760 (1958)

ESTATE of Blanchard Houston STALLWORTH, Sr., Deceased, B. H. Stallworth, Jr., and Daisy B. Stallworth, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

On Petition for Rehearing November 14, 1958.


Attorney(s) appearing for the Case

Vincent S. Lamb, Wm. S. Duke, Montgomery, Ala., for petitioners.

L. W. Post, Atty., Robert N. Anderson, Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Arch M. Cantrall, Chief Counsel, I.R.S., Charles O. Johnson, Sp. Atty., I.R.S., Washington, D. C., for respondent.

Before RIVES, JONES and BROWN, Circuit Judges.


JONES, Circuit Judge.

B. H. Stallworth, a resident of Alabama, died on April 1, 1951. His will provided that, subject to debts, he gave his entire estate to his wife, Daisy B. Stallworth, and his son, B. H. Stallworth, Jr., in trust "* * * subject to all the following stipulations, namely:

"(a) During the life time of my said wife said trustees, and their successors in trust, shall as to all of said property then remaining in the trust, have complete power...

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