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ESTATE OF PETERS v. C. I. R.

No. 11099.

386 F.2d 404 (1967)

ESTATE of Edna V. T. PETERS, Deceased, T. Graham Peters, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided November 1, 1967.

Attorney(s) appearing for the Case

G. Kibby Munson, Washington, D. C., (Charles B. McInnis and Roger H. Muzzall, and McInnis, Wilson, Munson & Woods, Washington, D. C., on the brief) for petitioner.

Robert J. Campbell, Atty., Dept. of Justice, (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson and Jonathan S. Cohen, Attys., Dept. of Justice, on the brief) for respondent.

Before SOBELOFF, BOREMAN and WINTER, Circuit Judges.

WINTER, Circuit Judge:

The question we must decide is: Where, by gift, decedent created a joint tenancy with inherited property that had appreciated in value, and thereafter both decedent and the surviving joint tenant made capital expenditures on the property, the capital improvements not having been shown to have appreciated in value from the time of making until decedent's death, does § 2040 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 2040, require...

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