Spreckels v. Commissioner of Internal Revenue

MATHEWS, Circuit Judge.

Petitioner, Adolph Bernard Spreckels, seeks reversal of a decision of the Board of Tax Appeals1 which determined that there was a deficiency of $3,886.11 in respect of petitioner’s income tax for the calendar year 1932. .The facts are not in dispute. They are, briefly stated, as follows:

Petitioner’s father, Adolph Bernard Spreckels (hereafter called decedent), died on June 28, 1924, leaving a will whereby certain property was devised and bequeathed to trustees, in trust, for the benefit of decedent’s widow, Alma de Bretteville Spreckels, and his three children, Alma…