Buckminster's Estate v. Commissioner of Internal Revenue

FRANK, Circuit Judge.

1. The taxpayer asserts that the Tax Court erred in admitting in evidence a hospital record made at the time when taxpayer’s decedent was stricken with a cerebral hemorrhage on March 12, 1933. The taxpayer cites 26 U.S.C.A. Int.Rev.Code, § 1111, which provides that the rules 'of evidence before the Tax Court are those “applicable in the courts of the District of Columbia in the type of proceedings which,” before the merging of the District’s law and equity courts in 1938, “were within the jurisdiction of the courts of equity of said District”; and refers us to a recent…