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IN RE ESTATE OF McGAULEY

No. 204, Docket 74-1810.

504 F.2d 1030 (1974)

In re ESTATE of Lorraine A. McGAULEY, Deceased. Frederick F. McGAULEY, Temporary Executor, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided December 13, 1974.

Attorney(s) appearing for the Case

Mark L. Heller, Albany, N. Y. (Nolan & Heller, P. C., Albany, N. Y., of counsel), for appellant.

Robert G. Burt, Atty., Dept. of Justice, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Loring W. Post, Attys., Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before SMITH, HAYS and MANSFIELD, Circuit Judges.

MANSFIELD, Circuit Judge:

Under § 2013 of the Internal Revenue Code of 1954,1 26 U.S.C. § 2013, a decedent's estate is entitled to a tax credit for the amount of federal estate tax paid with respect to property transferred to the decedent from a person who died within a specified number of years before or after the death of the decedent. The purpose of the law is to alleviate the oppressiveness of successive taxation of a family...

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