COMMENT ⊗   VALID 00002 PAGES
C REC  PAGE   DESCRIPTION
C00001 00001
C00002 00002	\|\\M1BAXL30\M2BAXB30\F2\CArthur L. Samuel
C00008 ENDMK
C⊗;
\|\\M1BAXL30;\M2BAXB30;\F2\CArthur L. Samuel
\C501 Portola Road, Portola Valley, California  94025

\←L\+'100;\→L\←R\-'50;\→R

\←L\-R\/'7;\+R\→.July 11, 1976


\F1Internal Revenue Service
TDI Function
P.O. Box 2925
Austin, Texas  78788

Gentlemen:

\JThis is in reply to your letter of 07-02-76,  identifing number 85-6073733, to
Bernice D. Samuel Trust,  Donna Elizabeth Hussain Trustee, 2913 Karen Drive, Las
Cruces, New Mexico.

Mrs. Hussain is currently residing in France, at 46 Rue Hamelin,  75116  Paris.
During her absence from the United States, her mail has been forwarded to me for
sorting and handling.

I never received a copy of Form 1041 and I assume that this form was either sent
directly to Mrs.Hussain, or that it was not properly forwarded to me from Las
Cruces.  It could easily have been lost in the mails or Mrs. Hussain could have
neglected to attend to the matter.  I am writing her for clarification.

In any event, all of the income to this trust (including a taxable portion
amounting to $4750) has been turned over to the trustor Bernice D. Samuel and
has been reported as income on a personal income tax form (Arthur L. and Bernice
D. Samuel 091-09-8617) and the taxes have been paid.   Accordingly, no taxes are
due from the Trust itself.

I have so far been unable to obtain a copy of form 1041 locally, so if you would
kindly send a copy of this form to me, I will either fill it out on Mrs.
Hussain's account, or, if this is not acceptable, I will send the form to Mrs.
Hussain together with the information that she will need to fill it out.

The problem is slightly complicated in that most of the records regarding this
trust are in a safety deposit box in Las Cruces, New Mexico, to which I do not
have access, and the only people who do have keys (namely, Mrs. Hussain and her
husband) are in France.\.


\←L\→S\←R\-L\/'2;\+L\→L

Sincerely,



Arthur L. Samuel \←S\→L


ALS:pdp10