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COMMISSIONER OF INTERNAL REVENUE v. TREGANOWAN

No. 211, Docket 21583.

183 F.2d 288 (1950)

COMMISSIONER OF INTERNAL REVENUE v. TREGANOWAN.

United States Court of Appeals Second Circuit.

Decided June 6, 1950.

Writ of Certiorari Denied October 16, 1950.

Attorney(s) appearing for the Case

Carlton Fox, Special Assistant to Attorney General, and C. Oliphant, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, and Ellis N. Slack and Robert N. Anderson, Special Assistants to Attorney General, on the brief), for petitioner.

Timothy N. Pfeiffer, of New York City (Milbank, Tweed, Hope & Hadley, Weston Vernon, Jr., Howard O. Colgan, Jr., Rebecca M. Cutler, and Robert L. Woodford, all of New York City, on the brief), for respondent.

Before L. HAND, Chief Judge, and CHASE and CLARK, Circuit Judges.

Writ of Certiorari Denied October 16, 1950. See 71 S.Ct. 82.

CLARK, Circuit Judge.

The Commissioner of Internal Revenue here seeks review of a decision of the Tax Court, 13 T.C. 159, two judges dissenting, which expunged a deficiency he had assessed against the taxpayer executrix on the ground of her failure to include the proceeds of life insurance in the gross estate of her decedent for the computation of the estate tax. The...

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