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BOSTON SAFE DEPOSIT AND TRUST COMPANY v. C. I. R.

No. 6318.

345 F.2d 625 (1965)

BOSTON SAFE DEPOSIT AND TRUST COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided April 22, 1965.

Attorney(s) appearing for the Case

Paul B. Sargent, Boston, Mass., for petitioner.

William A. Friedlander, Atty., Dept. of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

HARTIGAN, Senior Circuit Judge (by designation).

This is a petition to review a decision of the Tax Court entered January 23, 1964, determining a deficiency in the petitioner's payment of federal estate tax in the amount of $2,270.57.

Petitioner, Boston Safe Deposit and Trust Company, is executor under the will of the decedent, Albert L. Rice, who died on September 2, 1959, survived by his wife, Martha C. Rice, and...

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