COMMISSIONER OF INTERNAL REVENUE v. MASTERSON

No. 9903.

128 F.2d 526 (1942)

COMMISSIONER OF INTERNAL REVENUE v. MASTERSON. MASTERSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 29, 1942.


Attorney(s) appearing for the Case

L. W. Post, Sewall Key, J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for Commissioner.

Harry C. Weeks and Benj. Bird, both of Ft. Worth, Tex., and Chas. H. Keffer, of Amarillo, Tex., for respondent.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.


PER CURIAM.

As neither of the judges who concurred in the opinion desire a rehearing the petition is hereby denied.

HOLMES, Circuit Judge (dissenting).

I agree with the taxpayer's contention as to the character of life interest that she took under the will of her husband in the portion of the community owned by him at the time of his death. She did not take a conventional life estate, but only an estate that...

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