Tree v. United States

Mrs. Tree, then Nancy Perkins, married Henry Field, February 7,1917. He died on July 8 of that year. He and his elder brother, Marshall Field III, were grandsons of Marshall Field who had died on January 16, 1906, leaving a will which, in its twentieth article, gave the residue of his estate to trustees for the benefit of the two grandsons. The details of the trust disposition are shown in findings 4, 5, 6, and 7.

The corpus of Henry Field’s share under the will of his grandfather, as well as a considerable part of the income from it, was to be turned over to him in stated amounts as he…