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FOSTER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 10242.

131 F.2d 405 (1942)

FOSTER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

November 10, 1942.

Attorney(s) appearing for the Case

T. J. Blackwell, W. H. Walker, Jr., and Herschel E. Smith, all of Miami, Fla., for petitioners.

Samuel O. Clark, Jr., J. Louis Monarch, Gerald L. Wallace, Warren F. Wattles, and Bernard Chertcoff, Sp. Assts., to Atty. Gen., J. P. Wenchel, Chief Counsel, and Charles E. Lowery, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.

McCORD, Circuit Judge.

The petition is for review of a decision of the Board of Tax Appeals determining the liability of the Estate of Anna M. B. Foster, as transferee, for a deficiency in income tax assessed for the year 1936 against the Estate of Abbie A. Sewell, deceased. The opinion of the Board is reported, 45 B.T.A. 126.

The taxpayer's transferor, Abbie A. Sewell, was the beneficiary of a testamentary trust of $75,000 under the will of Elwin C. Foster...

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