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PENNSYLVANIA CO. FOR BANKING & TRUSTS v. UNITED STATES

No. 10289.

185 F.2d 125 (1950)

PENNSYLVANIA CO. FOR BANKING & TRUSTS v. UNITED STATES.

United States Court of Appeals Third Circuit.

Decided November 13, 1950.

Attorney(s) appearing for the Case

Elizabeth B. Davis, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst., to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., Thomas J. Curtin, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellant.

Philip M. Hammett, Philadelphia, Pa. (C. Walter Randall, Jr., Saul, Ewing, Remick & Saul, Philadelphia, on the brief), for appellee.

Before GOODRICH, KALODNER and HASTIE, Circuit Judges.

PER CURIAM.

This case presents the question whether United States bonds owned by a non-resident alien but physically present in this country at the time of the alien's death are to be included in the decedent's gross estate and subject to federal estate tax. The District Court, following the Second Circuit decision in Jandorf's Estate v. Commissioner of Internal Revenue, 1948, 171 F.2d 464, held that the bonds were not to be considered...

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