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COMMISSIONER OF INTERNAL REVENUE v. WATSON'S ESTATE

No. 56, Docket 23094.

216 F.2d 941 (1954)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Myles C. WATSON, Garden City Bank & Trust Company, Executor, Respondent.

United States Court of Appeals Second Circuit.

Decided November 8, 1954.

Attorney(s) appearing for the Case

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for petitioner.

George L. Hubbell, Jr., and Charles R. Van de Walle, New York City, for respondent.

Before CHASE, MEDINA and HARLAN, Circuit Judges.

HARLAN, Circuit Judge.

The Commissioner asks us to review a decision of the Tax Court, 20 T.C. 386, holding deductible from the decedent's gross estate the amount of $76,315.99 paid in satisfaction of a claim of the decedent's divorced wife, and setting aside an estate tax deficiency of $8,736.88 resulting from the Commissioner's disallowance of the deduction.

The question arises under § 812(b) (3) of the Internal Revenue...

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