BABCOCK'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 11848.

234 F.2d 837 (1956)

ESTATE of Edward V. BABCOCK, Deceased, Mellon National Bank and Trust Company and Mary A. Babcock, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided June 21, 1956.


Attorney(s) appearing for the Case

Paul G. Rodewald, Pittsburgh, Pa. (Carl Cherin, Smith, Buchanan, Ingersoll, Rodewald & Eckert, Pittsburgh, Pa., on the brief), for petitioners.

John N. Stull, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before MARIS, GOODRICH and KALODNER, Circuit Judges.


MARIS, Circuit Judge.

This is a petition for review of a decision of the Tax Court that there is a deficiency of $46,413.35 in the federal estate tax liability of the executors of the Estate of Edward V. Babcock. The facts were stipulated and may be summarized as follows:

The decedent died September 2, 1948, a resident of Allegheny County, Pennsylvania. Under his will, the residue of his estate was disposed of to his widow, Mary A. Babcock; his two sons, Edward...

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