FARRINGTON v. COMMISSIONER OF INTERNAL REVENUE

No. 2303.

30 F.2d 915 (1929)

FARRINGTON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

February 18, 1929.


Attorney(s) appearing for the Case

Nelson B. Vanderhoof, of Boston, Mass. (Clark, Vanderhoof & Little, of Boston, Mass., on the brief), for appellants.

Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Irwin R. Blaisdell, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and John Vaughan Groner and Barham R. Gary, Sp. Asst. Attys. Gen., on the brief), for the Commissioner of Internal Revenue.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.


JOHNSON, Circuit Judge.

This is an appeal from a decree of the Board of Tax Appeals, entered on August 24, 1928, sustaining the Commissioner of Internal Revenue in his determination of a deficiency due in an estate tax.

Norton Eugene Hollis, of Craigville, Mass., died testate October 12, 1923, leaving a son, E. Stanwood Hollis, and a daughter, Lucia E. Farrington, aged 52 years. In his will he provided that, in the event of the death of one of his children...

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