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WELCH v. PAINE

No. 3798.

130 F.2d 990 (1942)

WELCH v. PAINE et al.

Circuit Court of Appeals, First Circuit.

October 22, 1942.

Attorney(s) appearing for the Case

Edward H. Hammond, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Gerald L. Wallace and Lyle M. Turner, Sp. Assts. Atty. Gen., and Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Attys., both of Boston, Mass., for appellant.

James W. Mudge and Ropes, Gray, Best, Coolidge & Rugg, all of Boston, Mass., for appellees.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAGRUDER, Circuit Judge.

Appellees, as executors of the estate of Mrs. Ruth F. W. Paine, have prevailed in the court below in a suit to recover an alleged overpayment of gift taxes for the year 1934. On this appeal the issue is whether the gifts in question were of "future interests in property" within the meaning of § 504(b) of the Revenue Act of 1932, 47 Stat. 169, 247.1 If they were, the Commissioner was right in disallowing to...

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