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COUNTY NAT. BANK & TRUST CO. v. HELVERING

No. 7521.

122 F.2d 29 (1941)

COUNTY NAT. BANK & TRUST CO. OF SANTA BARBARA v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided May 19, 1941.

Attorney(s) appearing for the Case

Paul B. Cromelin and John W. Townsend, both of Washington, D. C., for petitioner.

Sewall Key, J. P. Wenchel, Claude R. Marshall, Samuel O. Clark, Jr., and Ellis N. Slack, all of Washington, D. C., for respondent.

Before GRONER, Chief Justice, and MILLER and RUTLEDGE, Associate Justices.

MILLER, Associate Justice.

Ralph Isham, the taxpayer, was the father and sole devisee and legatee under the will of Albert Keep Isham, who died a resident of Santa Barbara, California, on November 8, 1931. The son's will was admitted to probate on December 7, 1931, in the Superior Court of the State of California in and for the County of Santa Barbara. The administrator's final account and report and petition for final distribution were filed on November 24, 1933...

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