FIRST NAT. BANK OF BOSTON
v.
COMMISSIONER OF INTERNAL REVENUE.
COMMISSIONER OF INTERNAL REVENUE
v.
FIRST NAT. BANK OF BOSTON.
Circuit Court of Appeals, First Circuit.https://leagle.com/images/logo.png
February 18, 1933.
February 18, 1933.
Attorney(s) appearing for the Case
Lawrence E. Green, of Boston, Mass. (Daniel L. Brown, George H. B. Green, Jr., and Hale & Dorr, all of Boston, Mass., on the brief), for First Nat. Bank of Boston.
G. A. Youngquist, Asst. Atty. Gen. (Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frank T. Horner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.
Before BINGHAM, WILSON, and MORTON, Circuit Judges.
Circuit Court of Appeals, First Circuit.
BINGHAM, Circuit Judge.
No. 2756 and No. 2763 are cross-petitions to revise a decision of the Board of Tax Appeals of June 11, 1932. The Commissioner, in determining the value of the net estate of Sir John Joseph Garvan, a nonresident alien, who died July 18, 1927, for the purpose of imposing an estate transfer tax, included in the value of the gross estate (1) shares of stock of a foreign corporation, (2) shares of stock...
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