GLASCOCK v. COMMISSIONER OF INTERNAL REVENUE

No. 4430.

104 F.2d 475 (1939)

GLASCOCK v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 12, 1939.


Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C. (Christopher B. Garnett, of Washington, D. C., on the brief), for petitioner.

Lee A. Jackson, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


NORTHCOTT, Circuit Judge.

This is a petition to review a decision of the United States Board of Tax Appeals involving estate taxes in the amount of $4,270.27, assessed against the estate of Lulu R. Glascock who died on May 1, 1934 and who was a resident of the State of Virginia.

There is little dispute as to the facts which as found by the Board of Tax Appeals are substantially as follows:

The decedent, Lulu R. Glascock, was the widow of Bedford Glascock...

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