District Court, N.D. Illinois August 2, 1963, 58 C 76 (O'MALLEY v. United States)

CAMPBELL, Chief Judge.

Edward H. Fabrice (hereinafter referred to as “Fabrice”) died a resident of Illinois on October 13, 1949. Prior to his death Fabrice had created five irrevocable trusts naming himself and two other persons as co-trustees. The trust instruments were identical except for the names of the beneficiaries and the property transferred.