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TRUST CO. OF GEORGIA v. ALLEN

Civil Action No. 227.

55 F.Supp. 269 (1944)

TRUST CO. OF GEORGIA et al. v. ALLEN, Collector of Internal Revenue.

District Court, M. D. Georgia, Macon Division.

May 10, 1944.

Attorney(s) appearing for the Case

Spalding, Sibley & Troutman, of Atlanta, Ga. (Hughes Spalding, John A. Sibley, and Furman Smith, all of Atlanta, Ga., of counsel), for plaintiffs.

Mills Kitchin, Sp. Asst. to Atty. Gen., Tax Division, and T. Hoyt Davis, U. S. Atty., and Chas. W. Walker, Asst. U. S. Atty., both of Macon, Ga., for defendant.

DEAVER, District Judge.

Mr. Jack J. Spalding was born in 1856 and died in 1938. In 1925 he executed two trusts for the benefit of two of his children in the sum of $50,000 each, reserving the power, with the unanimous consent of the trustee, the life beneficiary and himself, to amend, change, enlarge or limit, but in no event to revoke the terms of the agreement. In 1934, he enlarged the trusts by adding to each the sum of $50,000.

He made these gifts to meet...

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