Hale, Former Collector of Internal Revenue v. Dominion Nat. Bank Henslee, Collector of Internal Revenue v. Dominion Nat. Bank

SIMONS, Circuit Judge.

The appeals involve income taxes for the years 1941, 1942 and 1943. They present a problem involving the interpretation of a trust instrument executed by Ina J. Mas-sengill in 1941, and the controversy is in respect to whether the trustor, by her grant, created multiple trusts for the beneficiaries. The appellees are the trustees and paid the tax for the tax years, computed upon the income of the trust res as a single trust. Subsequently they made timely claims for refund upon the ground that multiple trusts were created by the grantor, and their claims being denied…