CENTRAL TRUST CO. OF CINCINNATI, OHIO v. WELCH

No. 14685.

304 F.2d 923 (1962)

The CENTRAL TRUST COMPANY OF CINCINNATI, OHIO, Executor of the Estate of Clara Katherine Nebel, Deceased, Plaintiff-Appellee, v. Russell A. WELCH, District Director of Internal Revenue, Cincinnati, Ohio, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

July 16, 1962.


Attorney(s) appearing for the Case

Charles B. E. Freeman, Department of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Loring W. Post, Attorneys, Department of Justice, Washington, D. C., Joseph P. Kinneary, U. S. Atty., Richard H. Pennington, Asst. U. S. Atty., Cincinnati, Ohio, on brief, for defendant-appellant.

Robert P. Goldman, Cincinnati, Ohio, Harry Stickney, James D. Long, Cincinnati, Ohio, Oliver M. Dock, Cincinnati, Ohio, on brief; Paxton & Seasongood, Cincinnati, Ohio, of counsel, for plaintiff-appellee.

Before MILLER, Chief Judge, BOYD, District Judge, and STARR, Senior District Judge.


STARR, Senior District Judge.

This appeal by the defendant District Director of Internal Revenue from the judgment of the district court involves a question of Federal estate tax, and we shall set forth briefly the factual situation out of which the action arose.

On May 31, 1951, Clara K. Nebel executed her will and also executed a separate trust agreement and did not in either instrument refer to the other. By her...

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