Court of Appeals for the Ninth Circuit December 16, 1935, 7639 (Kinney's Estate v. Commissioner of Internal Revenue)

GARRECHT, Circuit Judge.

During his lifetime one Abbot Kinney, a resident of the state of Californa, created a trust in certain property owned by him, whereby he was to be the trustee and whereby each of four children by a previous marriage was to receive one-sixth of the profits and rents of the trust estate, and his wife, for her support and maintenance and the support and maintenance of their