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SHARPE'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 8746.

148 F.2d 179 (1945)

SHARPE'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided March 6, 1945.

As Amended March 15, 1945.

Attorney(s) appearing for the Case

John Lloyd, Jr., of Atlantic City, N. J. (Lloyd, Horn & Perskie, of Atlantic City, N. J., on the brief), for petitioner.

Leonard Sarner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER and GOODRICH, Circuit Judges, and LEAHY, District Judge.

GOODRICH, Circuit Judge.

The testator with whose earthly affairs this appeal is concerned died in New Jersey in the year 1938. His residuary estate was bequeathed to the Union Trust Company of Pittsburgh, Pennsylvania, also trustee of an inter vivos trust decedent had set up a short time before. Two questions are before us with regard to the incidence of the Federal Estate Tax upon the decedent's estate. The first, and principal one, relates to a claimed exemption...

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