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COMMISSIONER OF INTERNAL REV. v. MARSHALL'S ESTATE

No. 10736.

203 F.2d 534 (1953)

COMMISSIONER OF INTERNAL REVENUE v. MARSHALL'S ESTATE.

United States Court of Appeals Third Circuit.

Decided April 10, 1953.

Attorney(s) appearing for the Case

Walter Akerman, Jr., Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., Robert N. Anderson, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

Paul G. Rodewald, Pittsburgh, Pa. (George M. Heinitsh, Jr., Carl Cherin, Smith, Buchanan, Ingersoll, Rodewald & Eckert, Pittsburgh, Pa., on the brief), for respondents.

Before MARIS, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

This is a petition of the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States.1

It poses the question whether any part of certain properties held under two trusts created by the settlor-decedent, Charles D. Marshall, a resident of Pennsylvania, for his wife, Dora, is includible in his gross estate under Section 811(c) (1) (C) of the Internal Revenue Code.

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