No. 13781.

302 F.2d 693 (1962)

ESTATE of Isaac G. DARLINGTON, Provident Tradesmens Bank and Trust Company and Claude C. Smith, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided April 25, 1962.

Attorney(s) appearing for the Case

William White, Jr., Joseph W. Price, 3d, Philadelphia, Pa. (Sanford D. Beecher, Lowell S. Thomas, Jr., Duane, Morris & Heckscher, Philadelphia, Pa., on the brief), for petitioners.

Charles B. E. Freeman, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before GOODRICH, McLAUGHLIN and KALODNER, Circuit Judges.

GOODRICH, Circuit Judge.

The question involved in this case arises under section 2053(d) (1) and (2) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2053(d) (1, 2). Section 2053 (d) (1) provides that the executor of an estate may elect to treat state inheritance taxes paid on charitable bequests as a deduction from the gross estate rather than as a credit against the federal estate tax. Subsection (d) (2) provides...

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