COMMISSIONER OF INTERNAL REVENUE v. LINDERMAN

No. 5302.

84 F.2d 727 (1934)

COMMISSIONER OF INTERNAL REVENUE v. LINDERMAN.

Circuit Court of Appeals, Third Circuit.

On Rehearing July 10, 1936.


Attorney(s) appearing for the Case

Carlton Fox, Sewall Key, Andrew D. Sharpe, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., for petitioner.

Maynard Teall, and Smith, Shaw, McClay & Seifert, all of Pittsburgh, Pa., for respondent.

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


DAVIS, Circuit Judge.

On August 30, 1929, Mary M. Bindley was adjudicated an incompetent person by the court of common pleas of the commonwealth of Pennsylvania, and guardians were appointed of her estate. Mrs. Bindley died testate on November 13, 1929. After a controversy, her will was admitted to probate, and the respondent, Linderman, who was the executor named in the will, received letters testamentary.

Meanwhile, the guardians of Mrs. Bindley had turned...

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