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PIPE'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 89, Docket 23748.

241 F.2d 210 (1957)

ESTATE OF Edward F. PIPE, Deceased, Nettie M. Pipe, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided February 7, 1957.

Attorney(s) appearing for the Case

Edmund W. Pavenstedt, New York City (Russell D. Morrill, White & Case, New York City, of counsel), for petitioner-appellant.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Hilbert P. Zarky, Marvin W. Weinstein, Attys., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before SWAN, MEDINA and WATERMAN, Circuit Judges.

WATERMAN, Circuit Judge.

Edward F. Pipe deceased on September 20, 1948 domiciled in the State of New York. He was survived by his widow, Nettie M. Pipe, who became executrix of his estate. The executrix petitions us, pursuant to sections 7482 and 7483 of the 1954 Internal Revenue Code, 26 U.S.C.A. §§ 7482, 7483, to review a Tax Court decision reported in 1955, 23 T.C. 99. This decision holds that the decedent's estate tax...

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