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COMMISSIONER OF INTERNAL REV. v. STATE STREET T. CO.

No. 3751.

128 F.2d 618 (1942)

COMMISSIONER OF INTERNAL REVENUE v. STATE STREET TRUST CO. et al.

Circuit Court of Appeals, First Circuit.

June 3, 1942.

Attorney(s) appearing for the Case

Helen R. Carloss, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Joseph M. Jones, Sp. Assts. to Atty. Gen., and J. P. Wenchel and Ralph F. Staubly, both of Washington, D. C., on the brief), for the Commissioner.

Samuel H. Batchelder, of Boston, Mass. (Charles W. Morrill and Peabody, Arnold, Batchelder & Luther, all of Boston, Mass., on the brief), for State Street Trust Co. et al.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

The Commissioner of Internal Revenue disallowed as a deduction a claim of $156,473.04 against the Estate of Francis Browne Grinnell for alimony payments and determined a deficiency in the estate taxes. The Board of Tax Appeals disapproved the determination of the Commissioner and decided that there was no deficiency. The deduction of $156,473.04 represents the value at the date of the decedent's death of monthly payments of $1,000 for life...

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