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VANDERBILT v. COMMISSIONER OF INTERNAL REVENUE

No. 3248.

93 F.2d 360 (1937)

VANDERBILT et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 8, 1937.

Attorney(s) appearing for the Case

Hugh C. Bickford, of Washington, D. C. (George Gordon Battle, of New York City, and Paul Haworth, Dante Galotta, and R. Kemp Slaughter, all of Washington, D. C., on the brief), for petitioners for review.

Robert N. Anderson, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is a petition to review an order or decision of the Board of Tax Appeals sustaining a deficiency assessment against the estate of Alva E. Belmont for the year 1933, in the sum of $31,425.13.

The question raised by the petition is whether, under section 303 (a) (3) of the Revenue Act of 1926, 26 U.S.C.A. § 412 (d) and note, the executors were entitled to deduct from the value of the gross estate,

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