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PHINNEY v. KAY

No. 17964.

275 F.2d 776 (1960)

Robert L. PHINNEY, District Director of Internal Revenue, Appellant, v. Milton KAY and Bernard Kay, as Executors of the Estate of Sarah Kay Rosenman, Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied April 8, 1960.

Attorney(s) appearing for the Case

Jerome Fink, Atty. Dept. of Justice, Washington, D. C., K. Key Hoffman, Asst. U. S. Atty., Russell B. Wine, U. S. Atty., San Antonio, Tex., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Howard A. Heffron, Acting Asst. Atty. Gen., Harry Baum, L. W. Post, Attys., Dept. of Justice, Washington, D. C., for appellant.

C. W. Wellen, Charles W. Hall, Fulbright, Crooker, Freeman, Bates & Jaworski, William M. Ryan, Houston, Tex., for appellees.

Before RIVES, Chief Judge, and JONES and BROWN, Circuit Judges.

JONES, Circuit Judge.

This case involves the question of the extent to which the estate of Mrs. Sarah Kay Rosenman is subject to liability for estate taxes. Appellees are the sons of Mrs. Rosenman by her first marriage. They brought this suit as executors of her estate seeking refund of estate taxes paid. For convenience Mrs. Rosenman will herein be referred to as Mrs. Kay. All events here pertinent occurred in Texas.

In 1943 Mrs. Kay and her husband, Max...

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