Douglas B. Nagle, Sr., and Theodore M. Nagle, Sr., Executors of the Estate of Edith A. Nagle, Deceased v. United States

GOODRICH, Circuit Judge.

This appeal involves the application of the gift and estate tax to a portion of the estate of Edith A. Nagle, deceased. The executors have paid the tax assessed and sue to recover a portion of it. The District Court for the Western District of Pennsylvania gave judgment for the plaintiffs and the United States appeals.

The applicable statute is § 811(d) of the Internal Revenue Code of 1939, 26 U.S.C.A. The particular subsection containing the determining words here is subsection (2) of (d). The relevant language is as follows:

“(2) Transfers on or prior to June 22, 1936.…