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C. I. R. v. ESTATE OF BOSCH

No. 306, Docket 29883.

363 F.2d 1009 (1966)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Herman J. BOSCH, Deceased, Irving Trust Company, Executor, Respondent.

United States Court of Appeals Second Circuit.

Decided July 6, 1966.

Attorney(s) appearing for the Case

Benjamin M. Parker, Atty., for the Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Washington, D. C., on the brief), for petitioner.

John W. Burke, New York City (John A. Clark, Dermod Ives and Davies, Hardy & Schenck, New York City, of counsel), for respondent.

Before FRIENDLY, HAYS and FEINBERG, Circuit Judges.

HAYS, Circuit Judge.

The Commissioner petitions for review of a decision of the Tax Court which held that the Commissioner had erroneously disallowed the sum of $70,222.04 as a marital deduction under Section 2056(b) (5) of the Internal Revenue Code of 1954, 26 U.S.C. § 2056(b) (5).1 We affirm the Tax Court.

The facts are fairly simple and are not in dispute.

On April 9,...

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