In re Estate of Church

TAMM, District Judge.

On July 20, 1949, Minnie B. Church purchased twenty $1,000 United States Savings Bonds, Series E, ten of which were issued to “Minnie B. Church or Merton B. Church” (her son), the other ten bonds being issued to “Merton B. Church or Minnie B. Church.” Approximately one year before this purchase the son had been judicially declared incompetent, and approximately one year after this purchase the mother was also judicially declared incompetent. Minnie B. Church died on August 3, 1954. Prior to her death, the committee for the son had redeemed the bonds issued to “Merton B.…