Heiner v. Beatty

WOOLLEY, Circuit Judge.

The learned trial court so construed the will of Andrew Carnegie and so interpreted the applicable revenue act as to allow the executrix of John W. Beatty, one of the beneficiaries, to recover income taxes he had paid on moneys he had annually received from the executor and trustee under the will. The collector appealed.

Referring to the opinion of the trial court, reported in 10 F.(2d) 390, for an extended statement of facts and discussion of the law, we shall do little more than give the opposing positions of the parties and recite what we regard to be the pertinent…