33 L.Ed.2d 238 92 S.Ct. 2382 408 U.S. 125 UNITED STATES, Petitioner,v.Marian A. BYRUM, Executrix Under the Last Will and Testament of Milliken C. Byrum. No. 71?308. Argued March 1, 1972. Decided June 26, 1972. Rehearing Denied Oct. 10, 1972. See 93 S.Ct. 94. Syllabus Decedent transferred to an irrevocable trust for the benefit of […]