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ESTATE OF NEWBERRY v. COMMISSIONER OF INTERNAL REVENUE

No. 9628.

172 F.2d 220 (1948)

ESTATE of Carrie Stark NEWBERRY, Deceased, William F. Newberry, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided December 9, 1948.

Attorney(s) appearing for the Case

Rolland Lee Nutt, Washington, D. C. (Clarence W. Nutt, of New York City, on the brief), for petitioner.

Loring W. Post, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., and George A. Stinson and Ellis N. Slack, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GOODRICH, McLAUGHLIN, and O'CONNELL, Circuit Judges.

PER CURIAM.

This appeal from the Tax Court involves the question whether a finding that a husband and wife executed reciprocal trust deeds can be supported. If the conclusion is supported, then the application of the estate tax to the estate of the wife has been correctly made. The Tax Court upheld the Commissioner and this finding is attacked by the taxpayer. Even with the enlarged scope of review restored to Courts of Appeal by section 36 of Act June 25, 1948, 26...

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