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DE GOLDSCHMIDT-ROTHSCHILD v. COMMISSIONER OF INT. REV.

No. 231, Docket 20905.

168 F.2d 975 (1948)

DE GOLDSCHMIDT-ROTHSCHILD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 17, 1948.

Attorney(s) appearing for the Case

Maurice Austin, of New York City, for petitioner-appellant.

Theron Lamar Caudle, Asst. Atty. Gen., and Sewall Key, Lee A. Jackson and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for respondent, Commissioner of Internal Revenue.

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

AUGUSTUS N. HAND, Circuit Judge.

The question raised by this appeal is whether the Commissioner of Internal Revenue and the Tax Court were justified in concluding that the subject-matter of a transfer by the taxpayer was not exempt from gift taxes under the provisions of Article 2 of Regulations 79 and Section 86.2 of Regulations 108 of the Bureau of Internal Revenue, which, under authority of 31 U.S.C.A. § 750, provide that a gift of a bond, note or certificate...

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