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WASSERMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 3903.

139 F.2d 778 (1944)

WASSERMAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 7, 1944.

Attorney(s) appearing for the Case

Frank J. Maguire, of Buffalo, N. Y. (Albrecht, Maguire & Mills, of Buffalo, N. Y., of counsel), for petitioner for review.

Homer R. Miller, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and Norman S. Altman, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

WOODBURY, Circuit Judge.

This is a petition by the executor of the estate of Eva Wasserman for review of that part of a decision of the United States Board of Tax Appeals, now the Tax Court of the United States, which sustained the Commissioner's determination that certain savings bank deposits made by the decedent during her lifetime should have been included in her gross estate for estate tax purposes.1

The decedent, a resident...

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