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COMMISSIONER OF INTERNAL REVENUE v. WHITEHOUSE

No. 2294.

38 F.2d 162 (1930)

COMMISSIONER OF INTERNAL REVENUE v. WHITEHOUSE.

Circuit Court of Appeals, First Circuit.

February 17, 1930.

Attorney(s) appearing for the Case

Morton P. Fisher, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, and Stanley A. Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.

Robert W. Candler, of New York City and Marion N. Fisher, of Washington, D. C. (Spotswood D. Bowers, of New York City, on the brief), for Whitehouse.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

ANDERSON, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from an adverse decision of the Board of Tax Appeals in 7 B. T. A. 600. It involves the question whether an annuity of $5,000, bequeathed to Sybil Whitehouse by James Gordon Bennett, is taxable to her as income. Bennett, a citizen of New York, died on May 14, 1918, leaving a will, duly probated, by which the appellee and several others were left annuities aggregating over $100,000;...

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