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HAMILTON NATIONAL BANK OF CHATTANOOGA v. UNITED STATES

Nos. 16612, 16613.

367 F.2d 554 (1966)

HAMILTON NATIONAL BANK OF CHATTANOOGA, Executor of Estate of W. R. Long, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. HAMILTON NATIONAL BANK OF CHATTANOOGA, Executor of Estate of W. R. Long, Deceased, Plaintiff, Cross-Appellant, v. UNITED STATES of America, Defendant, Cross-Appellee.

United States Court of Appeals Sixth Circuit.

October 28, 1966.

Attorney(s) appearing for the Case

Myron C. Baum, Department of Justice, Washington, D. C., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, David I. Granger, Attorneys, Department of Justice, Washington, D. C., on brief; John H. Reddy, U. S. Atty., Charles J. Gearhiser, Asst. U. S. Atty., Chattanooga, Tenn., of counsel, for United States.

Sizer Chambliss, and Hunter D. Heggie, Chattanooga, Tenn., Stophel, Caldwell & Heggie, Chattanooga, Tenn., of counsel, for Hamilton Nat. Bank.

Before WEICK, Chief Judge, O'SULLIVAN, Circuit Judge, and THORNTON, Senior District Judge.

PER CURIAM.

This case involves questions of federal estate taxation. The decedent in his will created a trust whereby the income therefrom was given to his son for life, and upon the son's death one-fourth of the remainder was given to charities if the son died without issue. The other three-fourths of the remainder was given to the charities outright.

Two issues were presented. The first one was as to the life expectancy of the son who died without issue...

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