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IN RE WADEWITZ ESTATE

Nos. 14623-14625.

339 F.2d 980 (1964)

In re ESTATE of Edward H. WADEWITZ, Deceased. Robert S. CALLENDER, Wynnefred W. Callender, Camille M. Wadewitz and First National Bank & Trust Company of Racine, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nettie J. WADEWITZ, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Nettie J. WADEWITZ, Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied December 29, 1964.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Michael K. Cavanaugh, Lee A. Jackson, David O. Walter, Attys., Dept. of Justice, Washington, D. C., for Commissioner of Internal Revenue.

William F. Kolbe, Garth R. Seehawer, Racine, Wis., for Wadewitz' Estate and others.

Before KNOCH, CASTLE and SWYGERT, Circuit Judges.

Rehearing Denied in Nos. 14623, 14625, December 29, 1964.

SWYGERT, Circuit Judge.

The principal question presented in these petitions for review is whether the commuted value of the payments under a retirement contract is properly includable in the decedent's gross estate for federal estate tax purposes. The Tax Court held that it is includable under section 2039 of the Internal Revenue Code of 1954.1 Its decision is reported at...

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