COMMISSIONER OF INTERNAL REVENUE v. WHITE'S ESTATE

No. 395.

144 F.2d 1019 (1944)

COMMISSIONER OF INTERNAL REVENUE v. WHITE'S ESTATE et al.

Circuit Court of Appeals, Second Circuit.

August 24, 1944.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Bernard Chertcoff, Sp. Assts. to the Atty. Gen., for petitioner, Commissioner of Internal Revenue.

Hawkins, Delafield & Longfellow, of New York City (Lewis L. Delafield, Jr., of New York City, and Raymond P. McNulty, of Brooklyn, N. Y., of counsel), for respondents.

Lewis L. Delafield, Jr., of New York City, for Triborough Bridge Authority amicus curiæ.

Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges.


AUGUSTUS N. HAND, Circuit Judge.

This proceeding involves deficiencies in income taxes assessed against Caroline White, deceased, and paid under protest. The Tax Court held that she had overpaid such taxes to the extent of $2,308.59 for 1938, and $1,995.52 for 1939.

The question raised by this petition to review the determination of the Tax Court is whether interest on the bonds of the Triborough Bridge Authority owned by the decedent were exempt from income...

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