Attorney(s) appearing for the Case
F. Gilman Spencer, Philadelphia, Pa. (Howard C. Cummings, Cummings & French, Philadelphia, Pa., on the brief), for petitioners.
George Craven, Philadelphia, Pa. (Kenneth W. Gemmill, Philadelphia, Pa., on the brief), amici curiæ.
Morton K. Rothschild, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Helen Goodner, Special Assistants to Attorney General, on the brief), for respondent.
Before MARIS, GOODRICH and HASTIE, Circuit Judges.
United States Court of Appeals Third Circuit.
GOODRICH, Circuit Judge.
The question here involved has to do with the application of the estate tax to certain expenses involved in the administration after the death of the settlor of an inter vivos trust.
The operative facts are simple and undisputed. On April 17, 1946, the decedent established a revocable inter vivos trust, reserving the income to herself for life with several remainders over. On the same day she also executed a will leaving her residuary...
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