BARCLAY v. UNITED STATES

Civ. A. No. 3127.

74 F.Supp. 938 (1948)

BARCLAY v. UNITED STATES.

District Court, W. D. Pennsylvania.

January 7, 1948.


Attorney(s) appearing for the Case

C. Ward Eicher, of Greensburg, Pa., and Lee W. Eckels (of Thorp, Bostwick, Reed & Armstrong), of Pittsburgh, Pa., for plaintiff.

John W. Fisher, Sp. Asst. to Atty. Gen., and Elliott W. Finkel, Sp. Asst. to U. S. Atty., of Pittsburgh, Pa., for defendant.


McVICAR, District Judge.

This action is now before the Court on plaintiff's motions to amend conclusions of law and for a new trial which were filed October 15, 1947.

The question involved in this action is whether the one-fifth interest in the residuary estate of Emma W. Coulter over which Rebecca Coulter Barclay, decedent, had a power of appointment, is includible in her taxable estate under Section 302(a) or Section 302(f), either or both, of the Revenue...

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