Farrington v. Commissioner of Internal Revenue

JOHNSON, Circuit Judge.

This is an appeal from a decree of the Board of Tax Appeals, entered on August 24, 1928, sustaining the Commissioner of Internal Reve- ' nue in his determination of a deficiency due in an estate tax.

Norton Eugene Hollis, of Craigville, Mass., died testate October 12, 1923, leaving a son, E. Stanwood Hollis, and a daughter, Lucia E. Farrington, aged 52 years. In Ms will he provided that, in the event of the death of one of his children without issue, the trustee named in his will should pay over to the town of Braintree, in the commonwealth of Massachusetts, one-half of…