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DETROIT BANK & TRUST COMPANY v. UNITED STATES

No. 71-1790.

467 F.2d 964 (1972)

The DETROIT BANK & TRUST COMPANY, Executor of the Estate of Fred W. Ritter, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

September 1, 1972.

Attorney(s) appearing for the Case

Michael L. Paup, Washington, D. C., for appellant; Loring W. Post, Gilbert E. Andrews, Meyer Rothwacks, Attys., Tax Div., Dept. of Justice, Washington D. C., Ralph B. Guy, Jr., U. S. Atty., John H. Hausner, Asst. U. S. Atty., Detroit, Mich., on brief.

James F. Kennedy, Jr., Toledo, Ohio, for appellee; Gerald P. Moran, Marshall, Melhorn, Bloch & Belt, Toledo, Ohio, Kurt G. Kersten, Flat Rock, Mich., on brief.

Before EDWARDS and PECK, Circuit Judges, and McALLISTER, Senior Circuit Judge.

EDWARDS, Circuit Judge.

This appeal concerns taxation of the estate of Fred W. Ritter. On April 9, 1964, being then in apparent good health, he entered into a trust agreement with The Detroit Bank and Trust Company as trustee, by which he transferred $9,600 to a trust to acquire $100,000 of insurance on his life, with the beneficiaries of the insurance to be his children. The trust was irreovcable and nominally beyond his control, but it provided for him to continue...

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