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MOFFETT v. COMMISSIONER OF INTERNAL REVENUE

No. 220, Docket 21890.

191 F.2d 149 (1951)

MOFFETT v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. MOFFETT.

United States Court of Appeals Second Circuit.

Decided July 24, 1951.

Attorney(s) appearing for the Case

Hugh C. Bickford, Washington, D. C., David H. Nelson, Washington, D. C., and Courtland Palmer, New York City, for Irene C. Moffett.

Charles Oliphant, Dept. of Justice, Washington, D. C., Theron Lamar Caudle, Washington, D. C. (Ellis N. Slack, Helen Goodner and Melva M. Graney, Washington, D. C., of counsel), for Commissioner.

Before CHASE, CLARK and FRANK, Circuit Judges.

FRANK, Circuit Judge.

1. The taxpayer's appeal

Section 23(c) (1) (D), 26 U.S.C.A., provides that, in computing a taxpayer's net taxable income, there shall be no deduction of estate taxes paid by the taxpayer. Under § 827(b), 26 U.S.C.A., taxpayer, as a transferee, was "personally liable" for the estate tax. Accordingly, she could not, like a creditor, stand in the government's shoes, and therefore we regard as untenable her contention, i. e., that...

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