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ESTATE OF HORTON v. C. I. R.

No. 123, Docket 31571.

388 F.2d 51 (1967)

ESTATE of S. Wentworth HORTON, by Gertrude I. Warner, Executrix, Petitioner on Review, v. COMMISSIONER OF INTERNAL REVENUE, Respondent on Review.

United States Court of Appeals Second Circuit.

Decided December 28, 1967.

Attorney(s) appearing for the Case

Richard H. Wels, New York City (Moss, Wels & Marcus, New York City, Alan D. Marcus, New York City, of counsel), for petitioner.

Howard M. Koff, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys., Department of Justice), for respondent.

Before WATERMAN, FRIENDLY and SMITH, Circuit Judges.

FRIENDLY, Circuit Judge:

S. Wentworth Horton, a Long Island businessman and former State Senator, allowed his brother-in-law, an insurance agent and not a lawyer, to draw his will. This tax litigation is the consequence.

The will provided, in relevant part, as follows:

"THIRD: All the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind and wheresoever situate, to which I may be entitled, or of which I may have power...

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