ROSS v. COMMISSIONER OF INTERNAL REVENUE

No. 7863.

125 F.2d 767 (1942)

ROSS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided January 23, 1942.


Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C. (Bernard Fliashnick of New York City, on the brief), for petitioner.

Bernard C. Chertcoff, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Sherley Ewing, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and GOODRICH, Circuit Judges.


BIGGS, Circuit Judge.

The facts of this case are as follows: The petitioner is the widow of Henry D. Dechant who died on February 9, 1931. The petitioner married her present husband, C. Chandler Ross on November 7, 1931. When Dechant died he left the petitioner $300,000 in insurance, a life interest in an estate worth approximately $3,000,000, and real estate located in Florida and New Hampshire. In March, 1932, letters were exchanged between the taxpayer and her...

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