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ESTATE OF GILCHRIST v. C. I. R.

Nos. 78-2400, 79-3005.

630 F.2d 340 (1980)

ESTATE of Anna Lora GILCHRIST, Deceased, Layland Myatt and Elizabeth Dearborn, Independent Executors, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. ESTATE of Ruth T. REID, Deceased, Walter D. Reid, Independent Executor, Petitioners-Appellees. v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

November 13, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., Richard Farber, Atty., Gilbert E. Andrews, Chief, Appellate Section, James A. Riedy, Atty., Chief Counsel, I.R.S., N. Jerold Cohen, James L. Stegmann, Washington, D.C., for respondent-appellant.

Brooks, Tarlton, Gilbert, Douglas & Kressler, Ben A. Douglas, Fort Worth, Tex., Robert C. Johnson, Jr., Dallas, Tex., for petitioners-appellees.

Before COLEMAN, Chief Judge, PECK and KRAVITCH, Circuit Judges.

JOHN W. PECK, Circuit Judge.

The questions raised by these federal estate-tax cases concerned property over which decedents "had" certain incidents of ownership — incidents which the decedents in these cases lacked the legal capacity to exercise at the times of their deaths.

I. THE GILCHRIST CASE

In 1960, Anna Gilchrist's husband, having made several specific bequests to others, left to his wife "the income the use and benefits with full rights...

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