COMMISSIONER OF INTERNAL REVENUE v. PEARSON

No. 8970.

154 F.2d 256 (1946)

COMMISSIONER OF INTERNAL REVENUE v. PEARSON.

Circuit Court of Appeals, Third Circuit.

Decided March 15, 1946.


Attorney(s) appearing for the Case

Leonard Sarner, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Robert N. Anderson, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

Harold E. Kohn, of Philadelphia, Pa. (Henry D. Paxson and Bell, Murdoch, Paxson & Dilworth, all of Philadelphia, Pa., on the brief), for respondent.

Before GOODRICH, McLAUGHLIN, and O'CONNELL, Circuit Judges.


McLAUGHLIN, Circuit Judge.

The facts in this matter were stipulated before the Tax Court. Respondent's wife died on April 3, 1936, a resident of Pennsylvania. The residuary estate trust provided by her will named respondent, also of Pennsylvania, as the sole life beneficiary. The eighth clause of the will provided that all estate and inheritance taxes chargeable upon the estate or upon any bequest or trust under the will...

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