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TITLE GUARANTEE L. & T. CO. v. COMMISSIONER OF INT. REV.

No. 6586.

63 F.2d 621 (1933)

TITLE GUARANTEE LOAN & TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 17, 1933.

Attorney(s) appearing for the Case

E.J. Smyer, of Birmingham, Ala., and Oscar W. Underwood, Jr., and H. C. Kilpatrick, both of Washington, D.C., for petitioner.

G.A. Youngquist, Asst. Atty. Gen., Sewall Key, Wm. Cutler Thompson, and John MacC. Hudson, Sp. Assts. to Atty Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and H.D. Thomas and Prew Savoy, Sp. Attys., Bureau of Internal Revenue, all of Washington, D.C., for respondent.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.

SIBLEY, Circuit Judge.

The question here is whether in returns for income taxes a testamentary trustee may have a deduction of amounts paid from income to a widow of the testator who takes a share in the trust estate in lieu of dower. The Board of Tax Appeals following its decision in Re Butterworth, 23 B.T.A. 838, denied the deduction, and the trustee seeks a review.

The years involved are 1924, 1925, 1926, 1927, and a part of 1928. The several applicable...

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