COMMISSIONER OF INTERNAL REV. v. GOLDBERGER'S ESTATE

Nos. 11077, 11110.

213 F.2d 78 (1954)

COMMISSIONER OF INTERNAL REVENUE v. GOLDBERGER'S ESTATE. TROUNSTINE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided April 29, 1954.


Attorney(s) appearing for the Case

George B. Levy, New York City, for taxpayers.

Louise Foster, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Cecelia H. Goetz, Washington, D. C., Sp. Assts. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before GOODRICH, STALEY and HASTIE, Circuit Judges.


STALEY, Circuit Judge.

In 1944 the estate of Norman S. Goldberger received $108,453.59 as a result of a judgment recovered in the United States District Court for the Southern District of New York. That receipt gave rise to these cases, the Commissioner having assessed income tax deficiencies for the year 1944 against both the estate and the beneficiary of a trust set up by Goldberger's will. The Tax Court1 held that there was no deficiency...

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