Haskell v. Commissioner

BUFFINGTON, Circuit Judge.

The facts in this case are undisputed. Mrs. Elizabeth D. Haskell, the wife of the taxpayer, died May 12, 1929. Her will appointed him sole executor and sole legatee of her estate in language as follows: “In the event that my husband, Harry Gardner Haskell, shall survive me, 1 give, devise, and bequeath to him all the estate, real and personal, wherever situated, which I now own or may hereafter acquire, or in which I may have an interest at the time of my death, to be owned, enjoyed, and held by him, his heirs, and assigns forever; and I hereby appoint him my sole…