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SHARP v. COMMISSIONER OF INTERNAL REVENUE

No. 6175.

91 F.2d 802 (1937)

SHARP et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

August 4, 1937.

Attorney(s) appearing for the Case

Wm. Barclay Lex, of Philadelphia, Pa. (Hepburn & Norris, of Philadelphia, Pa., of counsel), for petitioners.

James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Carlton Fox, and Edward H. Horton, for respondent.

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

DICKINSON, District Judge.

There are two petitions for review of the decision of the Board of Appeals in the nature of cross-appeals. For clarity of treatment, we make them the subject of separate opinions. The questions raised concern the estate of Walter P. Sharp, deceased, as taxpayer. The executors returned certain items of property as constituting the gross taxable estate of the decedent. Upon this a tax of $9,855.58 was assessable. The Commissioner thought other...

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