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ESTATE OF SCHELBERG v. C. I. R.

No. 3, Docket 78-4192.

612 F.2d 25 (1979)

Estate of William V. SCHELBERG, Sarah J. Schelberg, Executrix, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided October 29, 1979.

Attorney(s) appearing for the Case

John M. Vine, Washington, D.C. (John B. Jones, Jr., Washington, D.C., of counsel), for petitioner-appellant.

David I. Pincus, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before LUMBARD, FRIENDLY and GURFEIN, Circuit Judges.

FRIENDLY, Circuit Judge:

This appeal by a taxpayer from a decision of the Tax Court, 70 T.C. 690 (1978), raises a serious question with respect to the interpretation of § 2039, which was added to the Internal Revenue Code in 1954.1

I.

Decedent William V. Schelberg was born on March 14, 1914 and died on January 6, 1974 from lung cancer after...

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