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BAILEY v. RATTERRE

Civ. No. 5415.

144 F.Supp. 449 (1956)

Charles S. BAILEY, Executor of the Will of Rose Bailey, Deceased, Plaintiff, v. R. J. RATTERRE, Acting Director of Internal Revenue of the United States of America, for the Albany District, Defendant.

United States District Court N. D. New York.

August 14, 1956.

Attorney(s) appearing for the Case

Frederic C. Barns, Utica, N. Y., for plaintiff. Ralph G. Failing, Fort Plain, N. Y., of counsel.

Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., for defendant. Charles K. Rice, Asst. Atty. Gen., Andrew D. Sharpe and Walter B. Langley, Attys., Dept. of Justice, Washington, D. C., of counsel.

BRENNAN, Chief Judge.

The question presented is whether the corpus of a trust fund, created by the decedent, Rose Bailey, is properly taxable in her estate. The evidence is not disputed and is summarized below.

The parties who are referred to in this decision and their relationships are set out below to facilitate an understanding of the facts disclosed. They are Thomas Bailey; Rose Bailey, widow of Thomas Bailey; and Charles Bailey, son of Thomas and Rose...

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