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CARTWRIGHT v. UNITED STATES

No. 73, Docket 71-1542.

457 F.2d 567 (1972)

Douglas B. CARTWRIGHT, as Executor of the Estate of Ethel B. Bennett, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided March 27, 1972.

Attorney(s) appearing for the Case

Ralph J. Gregg, George M. Zimmermann, Arthur A. Russ, Jr., Albrecht, Maguire, Heffern & Gregg, of counsel, Buffalo, N. Y., for plaintiff-appellee.

Loring W. Post, Meyer Rothwacks, David English Carmack, Attys., Tax. Div., Dept. of Justice, Johnnie M. Walters, Asst. Atty. Gen., H. Kenneth Schroeder, Jr., U. S. Atty., C. Donald O'Connor, Asst. U. S. Atty., for defendant-appellant.

Before WATERMAN, SMITH and TIMBERS, Circuit Judges.

WATERMAN, Circuit Judge:

We are called upon to decide whether Section 20.2031-8(b) (1963) of the Treasury Regulations on Estate Tax (1954) which requires that shares of open-end investment companies (mutual funds) are to be valued for estate tax purposes at the public offering or publicly posted asked price is a reasonable regulation. The issue reaches us by a government appeal from a decision of Judge John T. Curtin in the United States District Court for the Western...

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