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HEINER v. BEATTY

No. 3476.

17 F.2d 743 (1927)

HEINER, Collector of Internal Revenue, v. BEATTY.

Circuit Court of Appeals, Third Circuit.

February 23, 1927.

Attorney(s) appearing for the Case

John D. Meyer and W. J. Aiken, both of Pittsburgh, Pa. (A. W. Gregg and T. H. Lewis, Jr., both of Washington, D. C., of counsel), for plaintiff in error.

Thorp, Bostwick, Stewart & Reed and Smith, Shaw & McClay, all of Pittsburgh, Pa. (W. D. Stewart, Earl F. Reed, and W. A. Seifert, all of Pittsburgh, Pa., of counsel), for defendant in error.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

WOOLLEY, Circuit Judge.

The learned trial court so construed the will of Andrew Carnegie and so interpreted the applicable revenue act as to allow the executrix of John W. Beatty, one of the beneficiaries, to recover income taxes he had paid on moneys he had annually received from the executor and trustee under the will. The collector appealed.

Referring to the opinion of the trial court, reported in 10 F.2d 390, for an extended...

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