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McGEHEE v. COMMISSIONER OF INTERNAL REVENUE

No. 17055.

260 F.2d 818 (1958)

Matthew Rives McGEHEE, Executor of the Estate of Delia Crawford McGehee, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

On Petition for Rehearing November 14, 1958.

Attorney(s) appearing for the Case

John W. Donahoo, William T. Rogers, Jacksonville, Fla., Mitchell, Donahoo & Rogers, Jacksonville, Fla., of counsel, for petitioner.

L. W. Post, Robert N. Anderson, Attys., Dept. of Justice, Nelson P. Rose, Chief Counsel, IRS, Charles O. Johnson, Sp. Atty., Washington, D. C., Charles K. Rice, Lee A. Jackson, Asst. Attys. Gen., Dept. of Justice, for respondent.

Before RIVES, JONES and BROWN, Circuit Judges.

JONES, Circuit Judge.

The Tax Court, whose decision we here review, thus states the Federal estate tax issues presented:

"(1) Whether the value of stock dividends paid on stock between the time of its transfer in contemplation of death and the death of the transferor is includible in decedent's gross estate under section 811(c) Internal Revenue Code of 1939, and (2) whether a certain devise and bequest by the decedent results in a marital deduction under...

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