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COMMISSIONER OF INTERNAL REVENUE v. HENRY'S ESTATE

No. 9024.

161 F.2d 574 (1947)

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

Circuit Court of Appeals, Third Circuit.

Decided April 17, 1947.

Attorney(s) appearing for the Case

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

Henry S. Drinker and Richard K. Stevens, both of Philadelphia, Pa. (Frederick E. S. Morrison, of Philadelphia, Pa., on the brief), for respondents.

Wm. Clarke Mason, Frederick C. Newbourg, Jr., Joseph H. Grubb, Jr. and John Russell, Jr., all of Philadelphia, Pa., for amici curiæ.

Before BIGGS, MARIS, GOODRICH, McLAUGHLIN, O'CONNELL, and KALODNER, Circuit Judges.

GOODRICH, Circuit Judge.

This is an appeal from a decision of the Tax Court which found against the Commissioner in a dispute involving an estate tax upon certain portions of the estate of Sallie Houston Henry. The case has been twice argued in this Court, the second time before the full Court following the granting of a petition for rehearing after the entry of our original judgment on June 11, 1946.

The controversy can be very simply stated. It turns upon...

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