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COMMISSIONER OF INTERNAL REVENUE v. GARLAND

No. 3851.

136 F.2d 82 (1943)

COMMISSIONER OF INTERNAL REVENUE v. GARLAND.

Circuit Court of Appeals, First Circuit.

June 4, 1943.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Samuel H. Levy, and Arthur Manella, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner for review.

Percy W. Phillips, of Washington, D. C. (James S. Y. Ivins, of Washington, D. C., of counsel), for Charles P. Garland, Executor.

Before MAGRUDER, MAHONEY, and WOODBURY, JJ.

MAGRUDER, Circuit Judge.

In this case the amount of estate taxes on the estate of Edith P. Garland, deceased, is in issue. The Commissioner petitions for review of a decision of the Board of Tax Appeals determining that $553,193.45 is deductible from the gross estate under § 303(a) (2) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, page 234.

Harry P. Garland died on April 10, 1935. Edith P. Garland was the executrix and sole beneficiary...

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