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C. I. R. v. ESTATE OF ALBRIGHT

No. 38, Docket 29594.

356 F.2d 319 (1966)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Raymond W. ALBRIGHT, Deceased, et al., Respondents.

United States Court of Appeals Second Circuit.

Decided February 9, 1966.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Alec A. Pandaleon, Attorneys, Dept. of Justice, for petitioner.

Charles S. Wilcox, Rochester, N. Y., for respondents.

Before WATERMAN, HAYS and ANDERSON, Circuit Judges.

WATERMAN, Circuit Judge:

The Commissioner of Internal Revenue petitions to review a decision of the Tax Court of the United States holding that payments to a beneficiary under two retirement annuity contracts, which met the requirements of Section 401(a),1 paid when the prospective annuitant died prior to the effective annuity date, are only partially, and not wholly, includable in the decedent's gross estate for federal estate tax purposes...

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