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OGARRIO v. COMMISSIONER OF INTERNAL REVENUE

No. 18112.

337 F.2d 108 (1964)

ESTATE of Rodolfo OGARRIO (Daguerre), Deceased, Frank Rashap, Ancillary Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided May 7, 1964.

Attorney(s) appearing for the Case

Mr. Frank Rashap, Ancillary Administrator, petitioner pro se.

Mr. Norman H. Wolfe, Atty., Dept. of Justice, with whom Asst. Atty. Gen. Louis F. Oberdorfer, Mr. Lee A. Jackson and Miss Melva M. Graney, Attys., Dept. of Justice, were on the brief, for respondent.

Before BAZELON, Chief Judge, PRETTYMAN, Senior Circuit Judge, and WASHINGTON, Circuit Judge.

PER CURIAM.

In this petition for review of a decision of the United States Tax Court, 40 T.C. 242 (May 7, 1963), the principal controversy relates to certain moneys owed to decedent (a non-resident alien not engaged in business in the United States) by a stock brokerage firm in New York. The Tax Court held that these moneys were not excludable from his gross estate for Federal estate tax purposes...

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