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UNITED STATES v. FARISH

No. 22261.

360 F.2d 595 (1966)

UNITED STATES of America, Appellant, v. ESTATE of Stephen P. FARISH, Jr., Deceased, Anne Francis Farish, Independent Executrix, Appellee.

United States Court of Appeals Fifth Circuit.

April 26, 1966.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., James R. Gough, Asst. U. S. Atty., Houston, Tex., Robert N. Anderson, Benjamin M. Parker, Attys., Dept. of Justice, Washington, D. C., Richard M. Roberts, Acting Asst. Atty. Gen., Meyer Rothwacks, Atty., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., for appellant.

John G. Heard, Carl Estes, II, Houston, Tex., Vinson, Elkins, Weems & Searls, Houston, Tex., of counsel, for appellee.

Before HUTCHESON and THORNBERRY, Circuit Judges, and WEST, District Judge.

PER CURIAM:

This appeal is from a district court determination that certain properties held in trust for the decedent, Stephen P. Farish, Jr., are not within his taxable estate. Convinced that this decision was correct, we affirm.

The material facts are not in dispute and may be simply stated. Stephen P. Farish, Jr. was the sole beneficiary of three trusts (Trusts 1, 2 and 3) established by his parents in the 1930's. All three trusts provided for gifts over...

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