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ESTATE OF SEMMES v. COMMISSIONER OF INTERNAL REVENUE

No. 14271.

288 F.2d 664 (1961)

ESTATE of Thomas J. SEMMES, Deceased, Elaine P. Semmes, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

April 13, 1961.

Attorney(s) appearing for the Case

Harry W. Wellford, Memphis, Tenn. (W. Stuart McCloy and Harry W. Wellford, Memphis, Tenn., on the brief), for appellant.

John J. Pajak, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, and L. W. Post, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before MILLER, Chief Judge, and McALLISTER and WEICK, Circuit Judges.

PER CURIAM.

The principal question in this case is whether a bequest of stock in trust to the decedent's wife as trustee, with the wife to receive the income for life with power to encroach upon the corpus "for her own benefit, at any time she sees fit," qualifies for the marital deduction provided by Section 2056 of the Internal Revenue Code of 1954 (Title 26 U.S.C.A. § 2056). To come within this provision the widow must not only be entitled to all the income...

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