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MEARKLE'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 7987.

129 F.2d 386 (1942)

MEARKLE'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided June 17, 1942.

Attorney(s) appearing for the Case

C. Russell Phillips, of Philadelphia, Pa. (Stephen T. Dean and Montgomery, McCracken, Walker & Rhoads, all of Philadelphia, Pa., on the brief), for petitioners.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Gerald L. Wallace, Sp. Assts. to the Atty. Gen., on the brief), for appellee.

Before BIGGS, JONES, and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

This case presents an appeal by taxpayer-executors from a decision of the Board of Tax Appeals1 sustaining a determination of deficiency in estate taxes against the estate of Harry L. Mearkle who died February 20, 1936.

The controversy concerns the taxability as part of the decedent's estate, of six joint and survivor annuity contracts which the decedent purchased in 1933, 1934 and 1935. While the terms...

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