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RICHARDS v. C. I. R.

No. 8616.

375 F.2d 997 (1967)

Lynn S. RICHARDS, Executor of the Estate of Stephen L. Richards, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

April 13, 1967.

Attorney(s) appearing for the Case

Lon Rodney Kump, Salt Lake City, Utah (Harold H. Hart and Richard L. Bird, Jr., Salt Lake City, Utah, with him on brief), for petitioner.

William A. Friedlander, Atty., Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., with him on brief), for respondent.

Before LEWIS, BREITENSTEIN and HICKEY, Circuit Judges.

HICKEY, Circuit Judge.

This case presents the question whether or not the corpus of a trust created by the decedent during his life for the support of his wife is includable in his gross estate for tax purposes. The tax court held that the value of the trust is includable in the gross estate of the decedent. The executor filed a petition for review in this court.

On January 31, 1942, Stephen L. Richards, deceased...

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