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COMMISSIONER OF INTERNAL REVENUE v. FIRST NAT. BANK

No. 8789.

102 F.2d 129 (1939)

COMMISSIONER OF INTERNAL REVENUE v. FIRST NAT. BANK OF ATLANTA et al.

Circuit Court of Appeals, Fifth Circuit.

March 8, 1939.

Attorney(s) appearing for the Case

Arnold Raum and Sewall Key, Sp. Assts. to Atty Gen., James W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Frank T. Horner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Henry P. Adair, of Jacksonville, Fla., and W. A. Sutherland, of Atlanta, Ga., for respondents.

Before FOSTER, HUTCHESON, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

Paul Hebert, a resident of Fulton County, Georgia, died November 28, 1932, leaving a will executed 89 days before his death, in which he purported to make definite, final, absolute, unconditional and irrevocable charitable bequests aggregating $34,148.74. By instrument dated December 6, 1932, the decedent's widow and only surviving child renounced all rights they might have under the Georgia statutes, to contest these bequests.

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