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FIDELITY TRUST CO. v. McCAUGHN

No. 10722.

17 F.2d 605 (1926)

FIDELITY TRUST CO. et al. v. McCAUGHN, Internal Revenue Collector.

District Court, E. D. Pennsylvania.

September 23, 1926.

Attorney(s) appearing for the Case

Clement B. Wood, of Philadelphia, Pa., for plaintiff.

George W. Coles, U. S. Atty., of Philadelphia, Pa., for defendant.

DICKINSON, District Judge.

Girard Trust Co. v. McCaughn (C. C. A.) 11 F.2d 520, settled for this circuit (whatever views may be entertained elsewhere) the meaning of the tax act (40 Stat. 1057) affecting the passing of the estate of a decedent. The act of Congress employs the word "interest." This word is a word of art, and primarily means, when applied to real estate, an estate in land, and...

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