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NEWBERRY'S ESTATE v. COMMISSIONER OF INTERNAL REV.

Nos. 10786-10789.

201 F.2d 874 (1953)

NEWBERRY'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. NEWBERRY'S ESTATE et al. JOHN J. NEWBERRY TRUST NO. 1 et al. v. COMMISSIONER OF INTERNAL REVENUE (two cases).

United States Court of Appeals Third Circuit.

Decided February 11, 1953.

Attorney(s) appearing for the Case

Montgomery B. Angell, New York City (Thomas L. Zimmerman and Thomas J. Miller, New York City, on the brief), for taxpayers.

L. W. Post, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before GOODRICH, KALODNER and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

In these petitions for review the taxpayers complain that the Tax Court has improperly applied to the estate of Myrtle H. Newberry, deceased, the provisions of Section 811 (d)(2) of the Internal Revenue Code, 26 U.S.C. § 811 (d)(2), that the gross estate shall include any property interest which decedent may have transferred in trust, where, at the time of his death, the enjoyment of that interest was subject to change through exercise...

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