FINDLAY v. C. I. R.

Nos. 15, 16, Dockets 28079, 28080.

332 F.2d 620 (1964)

Helen Rich FINDLAY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided June 2, 1964.


Attorney(s) appearing for the Case

Lewis Stanton Bowdish, New York City, for petitioner.

Robert A. Bernstein, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Giora Ben-Horin, Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before LUMBARD, Chief Judge, WATERMAN and MARSHALL, Circuit Judges.


LUMBARD, Chief Judge:

The taxpayer appeals from the assessment of federal income tax deficiencies for the years 1953 through 1956 in the respective amounts of $6,744.05, $6,590.52, $22,777.20, and $8,384. We affirm the decisions of the Tax Court, 39 T.C. 580 (1962), except to the extent that the sum paid by the ancillary administrator in satisfaction of the British estate tax, $30,185.95, was held to be includible in the taxpayer's...

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