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NASHVILLE TRUST CO. v. COM'R OF INTERNAL REVENUE

No. 9407.

136 F.2d 148 (1943)

NASHVILLE TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 2, 1943.

Attorney(s) appearing for the Case

Garnett S. Andrews, of Nashville, Tenn., for petitioner.

N. Barr Miller, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, A. F. Prescott, and Helen Goodner, all of Washington, D. C., on the brief), for respondent.

Before ALLEN, HAMILTON, and McALLISTER, Circuit Judges.

ALLEN, Circuit Judge.

This is a petition to review the decision of the United States Board of Tax Appeals (now the Tax Court of the United States), which sustained the Commissioner in holding that the petitioner was not entitled to a deduction from the gross estate of certain items as payments of claims against the estate. The facts, which were stipulated, and as stipulated found by the Board, are as follows:

Caswell E. Rose, hereinafter referred to as the...

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