COMMISSIONER OF INTERNAL REVENUE v. LIBBEY

No. 3338.

100 F.2d 458 (1938)

COMMISSIONER OF INTERNAL REVENUE v. LIBBEY.

Circuit Court of Appeals, First Circuit.

December 28, 1938.


Attorney(s) appearing for the Case

Joseph M. Jones, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Norman D. Keller and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., on the brief), for the Commissioner.

John J. Mahon, of Lewiston, Me. (Skelton & Mahon, of Lewiston, Me., on the brief), for Alla A. Libbey.

Before BINGHAM and WILSON, Circuit Judges, and McLELLAN, District Judge.


BINGHAM, Circuit Judge.

This is a petition to review a decision or order of the Board of Tax Appeals of November 9, 1937, in which it was ordered that the respondent had overpaid her income tax for the year 1932 by $351.47 for which she had duly claimed a refund.

The facts out of which the controversy arises are in substance as follows: Winfield S. Libbey, of Lewiston, Maine, died in 1914, leaving a will, which made certain bequests that were to be paid as...

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