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COMMISSIONER OF INTERNAL REVENUE v. WADE

No. 260.

155 F.2d 918 (1946)

COMMISSIONER OF INTERNAL REVENUE v. WADE.

Circuit Court of Appeals, Second Circuit.

June 19, 1946.

Attorney(s) appearing for the Case

Harold C. Wilkenfeld, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen., and Helen R. Carloss, Sp. Asst. to Atty. Gen., for petitioner.

Charles Angulo and Carter T. Louthan, both of New York City (Mitchell, Capron, Marsh, Angulo & Cooney, of New York City, of counsel), for respondent.

Before L. HAND, AUGUSTUS N. HAND and CLARK, Circuit Judges.

PER CURIAM.

The question raised by this appeal is whether the Tax Court was right in expunging a deficiency in income tax assessed against the taxpayer for the year 1940. The taxpayer was the wife and life beneficiary of a trust, executed by her husband on September 14, 1935, which provided that after his death the trustee should determine the value of the trust estate by deducting any indebtedness, and "the total amount of all succession, estate and inheritance taxes...

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