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ARROTT v. COMMISSIONER OF INTERNAL REVENUE

No. 8230.

136 F.2d 449 (1943)

ARROTT v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided June 9, 1943.

Attorney(s) appearing for the Case

Drayton Heard, of Pittsburgh, Pa., for petitioner.

N. Barr Miller, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Carolyn E. Agger, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before MARIS and GOODRICH, Circuit Judges, and GANEY, District Judge.

GOODRICH, Circuit Judge.

The taxpayer was at one time the owner of four blocks of stock of a corporation known as Standard Sanitary Manufacturing Company, hereafter called Standard. She acquired them on four different occasions. The first came to her under the intestate laws of Pennsylvania from the estate of her husband in 1909 as to which value is fixed, of course, as of March 1, 1913. The second came under the intestate laws of Pennsylvania from the estate of her...

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