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WILSON v. UNITED STATES

No. 16146.

372 F.2d 232 (1967)

Sarah A. WILSON, now known as S. A. W. Hooker, and George C. Wilson, Executors of the Estate of George C. Wilson Jr., Deceased, v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Decided February 7, 1967.

Rehearing Denied February 28, 1967.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Atty., Dept. of Justice, Tax Division, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Drew J. T. O'Keefe, U. S. Atty., Myrna B. Marshall, Asst. U. S. Atty., Lee A. Jackson, Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Alphonsus R. Romeika, Philadelphia, Pa. (Romeika, Hedner, Fish & Scheckter, Philadelphia, Pa., on the brief), for appellee.

Before McLAUGHLIN, SMITH and FREEDMAN, Circuit Judges.

OPINION OF THE COURT

McLAUGHLIN, Circuit Judge.

In this estate tax case the Commissioner assessed a deficiency in the amount of $22,279.94. The estate executors paid the tax with interest and sued for a refund. The District Court upheld their claim and allowed the refund. The Government appeals from that decision.

The litigation derives from a Pennsylvania spendthrift trust which had been settled upon George...

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