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COLLINS v. COMMISSIONER OF INTERNAL REVENUE

No. 4848.

216 F.2d 519 (1954)

M. Louise COLLINS, Administratrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided November 9, 1954.

Attorney(s) appearing for the Case

Daniel J. Triggs, Boston, Mass., for petitioner.

Davis W. Morton, Jr., Sp. Asst. to the Atty. Gen., with whom H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Lee A. Jackson, Sp. Assts. to the Atty. Gen., were on the brief, for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States [Gowdy's Estate v. Commissioner of Internal Revenue, 21 T.C. 219] entered on January 22, 1954, determining a deficiency of $1,207.13 in estate tax on the estate of Mary Gowdy, of which petitioner is administratrix c. t. a. The following material facts were stipulated and were adopted by the Tax Court as its findings of fact.

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