Glenn v. Hanner

This appeal was heard upon the record, briefs, and argument of counsel for the respective parties;

And it appearing that the trust created on March 25, 1936, amended January 13, 1939, by the Brown & Williamson Tobacco Corporation, employer of the decedent Robert A. Hanner, with the Guaranty Trust Company of New York, trustee, was a voluntary action on its part for the purpose of sharing profits and earnings of the Company with certain of its employees ; that all payments into the trust estate were voluntary payments by the employer alone, and in its sole discretion, the employee-beneficiaries…