COMMISSIONER OF INTERNAL REVENUE v. WALSTON

No 5715.

168 F.2d 211 (1948)

COMMISSIONER OF INTERNAL REVENUE v. WALSTON.

Circuit Court of Appeals, Fourth Circuit.

May 6, 1948.


Attorney(s) appearing for the Case

Helen Goodner, Sp. Asst. to Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen. and Sewall Key and Lee A. Jackson, Sp. Asst. to Atty. Gen., on the brief) for petitioner.

Orwill V. W. Hawkins, of New York City, for respondent.

Before PARKER and SOPER, Circuit Judges, and BRYAN, District Judge.


SOPER, Circuit Judge.

This is a petition to review a decision of the Tax Court which reversed deficiencies in gift tax assessed by the Commissioner of Internal Revenue for the years 1932 to 1938 inclusive. The taxpayer, Lady Florence Walston, is a citizen of Great Britain and a resident of London. She was the daughter of David L. Einstein who died testate on May 8, 1909, a resident of the State of New York. Einstein was survived by his widow, Caroline, and three children...

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