dissenting: The intent of the donor, as evidenced by the trust instrument, was that none of share “C” should come to him. The prevailing opinion goes too far in taxing one third of the income to him on the theory that he might outlive his wife, break faith with the employees whom he intended to benefit, and thus recover the income for himself. The petitioner has made a prima facie case as to the 25 percent of this share.
VAN FossaN, Matthews, and Mellott agree with this dissent.