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RESTEIN v. COMMISSIONER OF INTERNAL REVENUE

No. 5944.

83 F.2d 818 (1936)

RESTEIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

April 15, 1936.

Attorney(s) appearing for the Case

S. Lloyd Moore, and Moore, Gossling & Panfil, all of Philadelphia, Pa., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Harry Marselli, Sp. Assts. to Atty. Gen., for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

THOMPSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals. The petitioner is a beneficiary under a trust created by her husband's will. The appraised valuation of her life estate was $1,026,219.40. The will provided that all inheritance taxes be paid from the residuary estate. In 1931 the petitioner received $51,109 as income from her life estate. In the same year the executors and trustees paid Pennsylvania state inheritance...

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