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BROOKS' ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 12221.

250 F.2d 937 (1958)

ESTATE OF Charles A. BROOKS, Deceased; Peoples First National Bank and Trust Company and A. W. Robertson, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided January 9, 1958.

Attorney(s) appearing for the Case

Mahlon E. Lewis, Pittsburgh, Pa. (Lewis & Drew, Pittsburgh, Pa., on the brief), for petitioners.

Helen A. Buckley, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.

GOODRICH, Circuit Judge.

This case involves federal estate tax upon the estate of Charles A. Brooks. The Tax Court decided the case against the taxpayer, executors of the decedent, and they appeal to this Court under § 7482 of the Internal Revenue Code of 1954, 26 U.S.C. § 7482.

The case is an interesting and novel problem under the rather general language of § 812(d) of the Internal Revenue Code of 1939, 26 U.S.C. § 812(d) and has to do...

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