Smith v. Commissioner of Internal Revenue

78 F.2d 897 (1935)

SMITH et al.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 3008.

Circuit Court of Appeals, First Circuit.

August 2, 1935.

Nathaniel W. Smith, of Providence, R. I. (Dana M. Swan and Swan, Keeney & Smith, all of Providence, R. I., on the brief), for petitioners.

Berryman Green, Sp. Asst. to Atty. Gen. (Frank J. Wideman and Sewall Key, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This appeal involves estate taxes under the Revenue Act of 1926, chap. 27, § 303, 44 Stat. 9 (26 USCA §…