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C. I. R. v. ESTATE OF NELSON

No. 386, Docket 31853.

396 F.2d 519 (1968)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Donald M. NELSON, Deceased, Lena M. Nelson, Executrix, Respondent-Petitioner.

United States Court of Appeals Second Circuit.

Decided June 25, 1968.

Attorney(s) appearing for the Case

William E. Murray, New York City (Jackson, Nash, Brophy, Barringer & Brooks, New York City, Roger D. Smith, and Martin A. Stoll, New York City, of counsel), for respondent-petitioner.

Stuart A. Smith, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Meyer Rothwacks, Loring W. Post, and Albert J. Beveridge, III, Attys., Washington, D. C., on the brief), for petitioner.

Before MOORE, HAYS and FEINBERG, Circuit Judges.

MOORE, Circuit Judge.

The Commissioner of Internal Revenue (the Commissioner) petitions to review a decision of the Tax Court which held that a deficiency of $28,286.88 in estate tax was due from the Estate of Donald M. Nelson (the Estate). The Commissioner had previously determined that there was an estate tax deficiency of $354,911.22, and the Estate had sought and obtained a redetermination of that deficiency. The Commissioner and the Estate appeal from the Tax...

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