COMMISSIONER OF INTERNAL REVENUE v. CHILDS' ESTATE

No. 8590.

147 F.2d 368 (1945)

COMMISSIONER OF INTERNAL REVENUE v. CHILDS' ESTATE et al.

Circuit Court of Appeals, Third Circuit.

Decided February 8, 1945.


Attorney(s) appearing for the Case

Spurgeon Avakian, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Joseph S. Platt, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

J. Garfield Houston, of Pittsburgh, Pa. (Hill Burgwin, Burgwin, Scully & Churchill and Blaxter, O'Neill & Houston, all of Pittsburgh, Pa., on the brief), for respondents.

Before GOODRICH and McLAUGHLIN, Circuit Judges, and BARD, District Judge.


BARD, District Judge.

This matter arises on a petition for review of a decision of the Tax Court of the United States. There was no dispute as to the facts, which were stipulated and were adopted by the Tax Court as its findings of fact. The facts, in so far as they are here relevant, are as follows: The respondents are the executors under the will of Anna D. Childs, who was the widow of Harvey Childs, Jr., who died in 1917 a resident of Pennsylvania. His will was...

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