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CODMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 2524.

50 F.2d 763 (1931)

CODMAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

May 28, 1931.

Attorney(s) appearing for the Case

John R. Lazenby, of New York City, for petitioner.

Prew Savoy, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Andrew D. Sharpe, and F. Edward Mitchell, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

WILSON, Circuit Judge.

Two petitions for review of decisions of the Board of Tax Appeals affirming assessments by the Commissioner of Internal Revenue of deficiencies in income taxes for the years 1923 and 1924. Both petitions involve the same questions and have been consolidated and may be disposed of in one opinion. The facts are not in dispute.

On August 6, 1902, Maria P. Codman, a resident of Bristol, R. I., died leaving a will. In September of that year...

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