COMMISSIONER OF INTERNAL REVENUE v. ROSSER

No. 5000.

64 F.2d 631 (1933)

COMMISSIONER OF INTERNAL REVENUE v. ROSSER.

Circuit Court of Appeals, Third Circuit.

March 17, 1933.


Attorney(s) appearing for the Case

Francis H. Horan, of Washington, D. C., for petitioner.

Robert T. McCracken, of Philadelphia, Pa., for respondent.

Before DAVIS and THOMPSON, Circuit Judges, and DICKINSON, District Judge.


DAVIS, Circuit Judge.

This is a petition to review an order involving an estate tax under the Revenue Act of 1924 (43 Stat. 303).

Daniel Edwards died testate in 1901, and left three daughters surviving him. His will was admitted to probate. The will directed the executors to continue any business of the testator so long as they, or a majority of them, deemed it advantageous to the estate and so long as it was satisfactory and agreeable to the legatees and...

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