RHODE ISLAND HOSP. TR. CO. v. COMMISSIONER OF INT. REV.

No. 4896.

219 F.2d 923 (1955)

RHODE ISLAND HOSPITAL TRUST COMPANY, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, First Circuit.

March 10, 1955.


Attorney(s) appearing for the Case

Thomas R. Wickersham, Providence, R. I., with whom Harold B. Tanner, Providence, R. I., was on brief, for petitioner.

David O. Walter, Sp. Asst. to Atty. Gen., with whom H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., were on brief, for respondent.

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


MAGRUDER, Chief Judge.

This is a petition filed by Rhode Island Hospital Trust Company, as executor of the estate of the decedent Thomas E. Steere, seeking review of a decision of the Tax Court, 22 T.C. 79, determining a deficiency in the estate tax of the said decedent. The Commissioner had assessed certain deficiencies against the estate, all of which deficiencies were settled by the parties at or before trial in the Tax Court. The...

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