Ruth K. Child v. United States

I dissent from the holding of the majority in this case because the statutes, regulations and cited decisions, as interpreted and applied in this case, produce a result which is manifestly arbitrary, unfair and unjust and which does not afford equal protection of the law.

I must concede at the outset, however, that the majority opinion, parallels the weight of authority as expressed in prior tax court and reviewing court decisions in this area of the tax law. Only one other Court of Appeals, however, has ruled on the precise issue in a thirty-six year old decision, Gund's Estate v. Commission,…