SHARPE v. COMMISSIONER OF INTERNAL REVENUE

No. 7008.

107 F.2d 13 (1939)

SHARPE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied December 7, 1939.


Attorney(s) appearing for the Case

Paul F. Myers, of Washington, D. C., and W. Logan MacCoy, of Philadelphia, Pa., for petitioner.

Berryman Green, Sp. Asst. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Joseph M. Jones, Sp. Assts. to Atty. Gen., for respondent.

Before MARIS, CLARK, and BIDDLE, Circuit Judges.


BIDDLE, Circuit Judge.

This case involves the construction of the will of John Gilbert, who died in Pennsylvania on June 28, 1877. The Commissioner of Internal Revenue made an additional assessment against Gilbert's granddaughter, Catharine D. Sharpe, in the amount of $46,970.63. The Board of Tax Appeals sustained the Commissioner (38 B.T.A. 502), and this proceeding is on a petition to review that decision.

A construction...

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