A finite element analysis of a trunnion pipe anchor is presented. The structure is analyzed for the case of internal pressure and moment loadings. The stress results are categorized into the average (membrane) stress, the linearly varying (bending) stress and the peak stress through the thickness. The resulting stresses are interpreted per Section III of the ASME Boiler and Pressure Vessel Code from which the Primary(B$_1$), Secondary(C$_1$) and Peak(K$_1$) stress indices for pressure, the Primary (B$_2$), Secondary(C$_2$) and Peak(K$_2$) stress indices for moment are developed. Based on the comparison between stress value by stress indices derived in this paper and stress value represented by the ASME Code Case N-391-1, the empirical equations for stress indices are effectively used in the piping stress analysis. Therefore, the use of empirical equations can simplify the procedure of evaluating the local stress in the piping design stage.