RODIEK v. HELVERING

No. 143.

87 F.2d 328 (1937)

RODIEK v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 4, 1937.


Attorney(s) appearing for the Case

Reuben D. Silliman, of New York City (Sherwood E. Silliman, of New York City, of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., Sewall Key and Morton K. Rothschild, Sp. Assts. to the Atty. Gen., for respondent.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


L. HAND, Circuit Judge.

This cause arises on an appeal, (petition to review), of an executor from an order of the Board of Tax Appeals which declared a deficiency in an estate tax, levied under section 301 (a) of the Revenue Act of 1926 (26 U.S.C.A. §§ 410, 460). The appellant is the ancillary executor of one Hackfeld, who died in Germany on August 27, 1932, a resident of that country, but a citizen of the United States. Many years before, on March 19, 1888...

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