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BARRY'S ESTATE v. C. I. R.

No. 17087.

311 F.2d 681 (1962)

ESTATE of Charles J. BARRY, Deceased, The Hibernia Bank, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 3, 1962.

Attorney(s) appearing for the Case

Morrison, Foerester, Holloway, Sherman & Clark, Clarence E. Musto, and Franklin C. Latcham, San Francisco, Cal., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Michael I. Smith, Gilbert E. Andrew, Charles Owen Johnson, Attys., Tax Div., Dept. of Justice, and Crane Hauser, Chief Counsel, I. R. S., Washington, D. C., for respondent.

Before POPE, JERTBERG and KOELSCH, Circuit Judges.

POPE, Circuit Judge.

This is a petition to review a decision of the Tax Court upholding a determination of deficiency in estate tax and holding that the value of the bequest hereafter described was properly a part of the gross estate for estate tax purposes.

The facts in this case are set forth in the Tax Court's findings and opinion, (reported at 34 T.C. 160) which, omitting a finding as to an earlier will, we reproduce as...

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