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SENFT v. UNITED STATES

No. 14099.

319 F.2d 642 (1963)

Lavere C. SENFT, Administrator of the Estate of Elmer J. Writer, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided June 29, 1963.

Attorney(s) appearing for the Case

Harry J. Rubin, York, Pa., for appellant.

Edward L. Rogers, Dept. of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, L. W. Post, Attys., Dept. of Justice, Washington, D. C., Bernard J. Brown, U. S. Atty., Daniel R. Minnick, Asst. U. S. Atty., on the brief), for appellee.

Before KALODNER, STALEY and SMITH, Circuit Judges.

KALODNER, Circuit Judge.

Is the descent of property to a state under its intestacy laws a transfer of such property within the meaning of Section 2055(a) of the Internal Revenue Code of 1954,1 which provides, in effect, for the exemption from federal estate taxes "of all bequests, legacies, devises, or transfers * * * "to or for the use of * * * any State * * *"?

The District Court answered the question in the negative

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