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HOWARD v. UNITED STATES

566 S.W.2d 521 (1978)

Laurence B. HOWARD, Jr., Petitioner (and Respondent), v. UNITED STATES of America, Respondent (and Petitioner) and William F. Howard, Trustee, Respondent.

Supreme Court of Tennessee.

Rehearing Denied June 5, 1978.

Attorney(s) appearing for the Case

Maclin P. Davis, Jr., Elliot Warner Jones, Waller, Lansden, Dortch & Davis, Nashville, for Laurence B. Howard, Jr.

William F. Howard, Trustee, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J.D. Garrett, Carleton D. Powell, Dept. of Justice, Washington, D.C., Hal D. Hardin, U.S. Atty., Nashville, for United States.

OPINION

HENRY, Chief Justice.

In this action of interpleader, the principal inquiry is whether the income from a spendthrift trust is subject to a lien for the payment of federal taxes.

The last will and testament of Laurence B. Howard established a residuary trust with his two sons, Laurence B. Howard, Jr. and William Felder Howard, designated as income beneficiaries, with income payable quarterly during their respective lives, and with the trust...

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