Commissioner of Internal Revenue v. Dobbins

DAVIS, Circuit Judge.

Heretofore, this court determined the law' applicable to this ease on facts which were substantially like those now before the court and in a controversy between the same parties. Dobbins v. Commissioner, 31 F.(2d) 935, 936 (C. C. A. 3). ■ The Commissioner of Internal Revenue in effect has asked that we reconsider the questions involved in that ease in view of subsequent decisions of the courts which he -believes are contrary to our decision.

Briefly, the facts set out before and in this case are as follows:

Edward T. Dobbins died testate and left his residuary estate in…