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WOLF v. COMMISSIONER OF INTERNAL REVENUE

No. 5975.

84 F.2d 390 (1936)

WOLF v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

May 28, 1936.

Attorney(s) appearing for the Case

Wolf, Block, Schorr & Solis-Cohen, of Philadelphia, Pa., and Cooke & Beneman, of Washington, D. C. (D. Hays, Solis-Cohen, of Philadelphia, Pa., George R. Beneman, of Washington, D. C., and D. Benjamin Kresch, of Philadelphia, Pa., of counsel), for petitioner.

Berryman Green and Sewall Key, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Atty. Gen., for respondent.

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

BUFFINGTON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. The petitioner received a pecuniary legacy of $600,000 by the will of her husband. The will contained no provision in respect to interest upon this legacy. Pursuant to the Pennsylvania Fiduciaries Act of 1917, § 21 (20 P.S. § 633), the executors paid the petitioner $29,300 as interest on her legacy. The petitioner did not include this sum in her income tax...

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