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UNITED STATES v. HANCOCK BANK

No. 23711.

400 F.2d 975 (1968)

UNITED STATES of America, Appellant, v. HANCOCK BANK, Trustee of the Estate of Anna F. C. Martin, Appellee. HANCOCK BANK, Trustee of the Estate of Anna F. C. Martin, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

September 11, 1968.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, David O. Walter, Karl Schmeidler, Attys., Dept. of Justice, Washington, D. C., Robert E. Hauberg, U. S. Atty., Jackson, Miss., for United States.

Lucien C. Gwin, Natchez, Miss., Landman Teller, Vicksburg, Miss., for Hancock Bank.

Before RIVES, COLEMAN and GODBOLD, Circuit Judges.

GODBOLD, Circuit Judge:

Included in Anna F. C. Martin's estate when she died in 1942 was a 1/6 interest in Berkely Plantation, located in Adams County, Mississippi. Her will left most of her estate, including the 1/6 interest in Berkely Plantation to named trustees for the benefit of two life tenants, with remainder over in fee to her heirs at law.

In 1945 the surviving trustees and one life beneficiary executed an oil and gas lease, purporting to cover all...

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