FRAZER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 9276.

162 F.2d 167 (1947)

FRAZER'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided June 3, 1947.


Attorney(s) appearing for the Case

P. K. Motheral, of Pittsburgh, Pa. (Wm. M. Robinson, W. A. Seifert, William Wallace Booth, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., on the brief), for petitioners.

Melva M. Graney, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen., and A. F. Prescott, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, GOODRICH, and McLAUGHLIN, Circuit Judges.


BIGGS, Circuit Judge.

The decedent, John G. Frazer, died on April 17, 1942. His father, Robert S. Frazer,1 died on July 31, 1936, survived by three children, the decedent, the decedent's brother, Robert E. Frazer, and the decedent's sister, Sarah B. Frazer. Robert S. Frazer left a holographic will dated in September 1929 which was admitted to probate. The second, third and fourth paragraphs of...

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