First-Mechanics Nat. Bank v. Commissioner of Int. Rev.

JONES, Circuit Judge.

In computing, for federal tax purposes, the net estate of Arthur D. Forst, Sr., who died testate on April 2, 1934, resident in Trenton, New Jersey, the Commissioner of Internal Revenue disallowed as a deduction a claim made by a son of the decedent against the latter’s estate which the executors paid with the approval and at the request of all of the living and sui juris beneficiaries under the decedent’s will. The executors took credit for the payment in their final account and the account was approved in due course by the Orphans’ Court of Mercer County, New Jersey,…