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INDUSTRIAL TRUST CO. v. COMMISSIONER OF INT. REV.

No. 4038.

151 F.2d 592 (1945)

INDUSTRIAL TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

October 29, 1945.

Attorney(s) appearing for the Case

Stuart H. Tucker and Hinckley, Allen, Tillinghast & Wheeler, all of Providence, R. I., for petitioners for review.

Eugene E. Beyer, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Seawall Key and Carleton Fox, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

This case is here on the petition of the executors of the estate of J. Jerome Hahn to review the decision of the Tax Court which sustained the determination by the Commissioner of Internal Revenue of a deficiency in the estate tax of $381,138.88.

The testator died in Providence, Rhode Island, December 6, 1938, leaving a widow sixty-five years of age, his mother who died in 1941 and a sister who died in 1945. His gross estate was estimated...

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