Hopkins v. Commissioner of Internal Revenue

SPARKS, Circuit Judge.

This petition for review of a decision of the Board of Tax Appeals presents much the same issue as that involved in the case of Molter v. Commissioner, 69 F.(2d) 7, decided by this court, January 22; 1934. In that case the question was whether the petitioner took a vested or a contingent remainder in the residue of her father’s estate under the provisions of his will, and argument was -eon-fined to that point as determining the date of acquisition of the estate. Petitioner, however, insists that that cáse and a number of similar cases have emphasized the wrong point. The…