BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION v. United States

WOLLENBERG, District Judge.

The facts in the above entitled action show that Kernan Robson was a resident of California when he died on January 13, 1956. His will was admitted to probate in the Superior Court of California on February 6, 1956 and the Bank of America was appointed executor of the estate on that same day.

The residue of decedent’s estate was left to the Bank of America as trustee, with directions to pay monthly to certain named beneficiaries income earned by the trust, no part to be paid out of principal except to decedent’s wife in the trustee’s discretion if an emergency…