James GRAY, Executor under the Last Will and Testament of Hamilton Gray, Deceased, Appellant,
v.
UNITED STATES of America.
United States Court of Appeals Third Circuit.https://leagle.com/images/logo.png
Argued December 17, 1968.
Decided May 5, 1969.
Attorney(s) appearing for the Case
F. O. Miniutti, Davidson, Miniutti & Nester, Jersey City, N. J., for appellant.
Benjamin M. Parker, Dept. of Justice, Tax Division, Washington, D. C., (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Attys., Dept. of Justice, David M. Satz, Jr., U. S. Atty., Martin Tuman, Asst. U. S. Atty., Washington, D. C., on the brief), for appellee.
Before SEITZ, ALDISERT and STAHL, Circuit Judges.
United States Court of Appeals Third Circuit.
OPINION OF THE COURT
STAHL, Circuit Judge.
This appeal from a decision below1 in favor of the Government involves the question of the scope of the taxing power over survivors benefits under § 2039 of the Internal Revenue Code, 26 U.S.C.A. § 2039 (1967). Constituting the disputed subject matter of the tax are periodic payments made to decedent's dependent sister under a survivorship benefit plan of the decedent's employer...
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