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COMMISSIONER OF INTERNAL REVENUE v. STEARNS

No. 325.

65 F.2d 371 (1933)

COMMISSIONER OF INTERNAL REVENUE v. STEARNS.

Circuit Court of Appeals, Second Circuit.

May 1, 1933.

Attorney(s) appearing for the Case

Andrew D. Sharpe and Sewall Key, both of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley B. Anderson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.

L. L. Hamby, of Washington, D. C. (Duer, Strong & Whitehead, of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

L. HAND, Circuit Judge.

Hieronymus, the taxpayer's testator, was a German, resident in Germany, who died on December 23, 1918. He had held certain shares and bonds in American companies, which the Alien Property Custodian seized on January 3, 1918, by virtue of the Trading with the Enemy Act (50 USCA Appendix). He left a will, probated in Germany, by which after certain pecuniary bequests of small amount, he bequeathed the rest of his estate to his three sisters,...

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