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COMMISSIONER OF INTERNAL REVENUE v. CADWALADER

No. 6159.

88 F.2d 274 (1937)

COMMISSIONER OF INTERNAL REVENUE v. CADWALADER

Circuit Court of Appeals, Third Circuit.

February 5, 1937.

Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and Ellis N. Slack, and J. Louis Monarch, Sp. Asst. to the Atty. Gen., for petitioner.

James P. Smith, of Washington, D. C. (Jesse F. Orton, of New York City, of counsel), for respondent.

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

BUFFINGTON, Circuit Judge.

This income tax case concerns executor's fees and the decisive question is whether such fees, viz., $142,707.88, were received by the taxpayer-executor in 1930.

The estate in question was a New Jersey one in excess of $50,000. Consequently, it is governed by New Jersey law (3 N.J.Comp.St.1910, p. 3860, § 129), which provides: "The commissions of executors, administrators and trustees in any estate where the receipts exceed the...

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