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COMMISSIONER OF INTERNAL REVENUE v. DWIGHT'S ESTATE

No. 205, Docket 22578.

205 F.2d 298 (1953)

COMMISSIONER OF INTERNAL REVENUE v. DWIGHT'S ESTATE et al.

United States Court of Appeals Second Circuit.

Decided June 3, 1953.

Attorney(s) appearing for the Case

Charles S. Lyon, Asst. Atty. Gen., H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Helen Goodner and L. W. Post, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner.

Dana R. Koons, New York City, George J. Schaefer, New York City, of counsel, for respondents.

Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The Tax Court, with four judges dissenting, held that there is an overpayment of the estate tax in the amount of $173,353.28 since the Commissioner had erred in including in the decedent's gross estate the value of two trusts established by him during his lifetime. 17 T.C. 1317. The findings of fact by the Tax Court may be summarized as follows:

The decedent, Arthur S. Dwight, who at the time...

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