Frazer's Estate v. Commissioner of Internal Revenue

BIGGS, Circuit Judge.

The decedent, John G. Frazer, died on April 17, 1942. His father, Robert S. Frazer, 1 died on July 31, 1936, survived by three children, the decedent, the decedent’s brother, Robert E. Frazer, and' the decedent’s sister, Sarah B. Frazer. Robert S. Frazer left a holographic will dated in September 1929 which was admitted to probate. The second, third and fourth paragraphs of the will are as follows:

“Second. I give and bequeath to my executors * * * six thousand dollars, in trust, * * * and [to] pay the net income derived therefrom to Bridget A. Bren-nen during the term of…