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HIRSCHMANN v. UNITED STATES

Nos. 29, 30, Dockets 27505, 27506.

309 F.2d 104 (1962)

Recha HIRSCHMANN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. Otto HIRSCHMANN, as Administrator With the Will Annexed of the Estate of Manuel Hirschmann, Deceased, and Recha Hirschmann, as Life Tenant, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided October 29, 1962.

Attorney(s) appearing for the Case

L. Krafft-Kennedy, New York City, for plaintiffs-appellants.

Robert Arum, Asst. U. S. Atty., S.D. N.Y., New York City (Robert M. Morgenthau, U. S. Atty., and Arnold N. Enker, Asst. U. S. Atty., New York City, on the brief), for defendant-appellee.

Before CLARK, MOORE, and SMITH, Circuit Judges.

CLARK, Circuit Judge.

These are consolidated appeals from the denial on summary judgment below of plaintiffs' claims for income tax refund. Mrs. Hirschmann and her now deceased husband executed a reciprocal testament in Germany in 1903 bequeathing each other, in effect, a life estate with unrestricted power to invade principal, remainder to their two sons. During 1952, capital gains were realized on the principal and which she reported on her individual income tax...

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