Weigel v. Commissioner of Internal Revenue

TREANOR, Circuit Judge.

This cause is presented to this court by petition for review of a decision of the United States Board of Tax Appeals. The material facts are as follows: By the terms of the testate’s will the residue of her estate was given, devised, and bequeathed to her executors in trust during the lifetime of the decedent’s husband, William B. Weigel. Part of the income of the trust was to be paid to a faithful servant and the ’remainder to the decedent’s husband. The will also provided how the property should be disposed of thereafter. The executors named were William B. Weigel,…