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FIRST-MECHANICS NAT. BANK v. COMMISSIONER OF INT. REV.

No. 7427.

117 F.2d 127 (1940)

FIRST-MECHANICS NAT. BANK OF TRENTON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

December 21, 1940.

Attorney(s) appearing for the Case

Sydney A. Gutkin, of Newark, N. J. (Hannoch & Lasser, of Newark, N. J., of counsel), for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Newton K. Fox, Sp. Assts. to the Atty. Gen., for respondent.

Before MARIS, JONES, and GOODRICH, Circuit Judges.

JONES, Circuit Judge.

In computing, for federal tax purposes, the net estate of Arthur D. Forst, Sr., who died testate on April 2, 1934, resident in Trenton, New Jersey, the Commissioner of Internal Revenue disallowed as a deduction a claim made by a son of the decedent against the latter's estate which the executors paid with the approval and at the request of all of the living and sui juris beneficiaries under the decedent's will. The executors took credit for the...

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