Robinson v. Commissioner of Internal Revenue

HAMILTON, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals redetermining a deficiency of $3,172.06 in the income taxes for the calendar year 1929 of the estate of Addison B. Robinson, deceased.

Robinson died testate July 5, 1924, and on July 8, 1924, Howard R. Marsh, his son-in-law, was appointed “special administrator” pursuant to Michigan statutes, on representation that delay necessary for appointmerit and qualification of the widow Mary E. Robinson would result in a loss to the estate. •

The will was admitted to probate on August 6, 1924, and the widow…