IN RE ORR'S ESTATE

No. 126.

100 F.2d 539 (1938)

In re ORR'S ESTATE. FIFTH AVENUE BANK OF NEW YORK et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 19, 1938.


Attorney(s) appearing for the Case

Edward J. Prest, of New York City, for petitioners Fifth Avenue Bank of New York and Anna V. Grandon, as executors of the last will and testament of William C. Orr, deceased.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Helen Carloss, and Alexander Tucker, Sp. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

This appeal is from an order of the Board of Tax Appeals dismissing for lack of jurisdiction a proceeding instituted before it by the executors of the will of William C. Orr, deceased, to obtain a determination that there was no deficiency in his income tax for the period from January 1, 1936, to April 5, 1936, the date of his death.

On January 6, 1937, the executors filed a prior-to-death return for the calendar year 1936...

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