Estate of Charles J. Barry, Deceased, the Hibernia Bank v. Commissioner of Internal Revenue

POPE, Circuit Judge.

This is a petition to review a decision of the Tax Court upholding a determination of deficiency in estate tax and holding that the value of the bequest hereafter described was properly a part of the gross estate for estate tax purposes.

The facts in this case are set forth in the Tax Court’s findings and opinion, (reported at 34 T.C. 160) which, omitting a finding as to an earlier will, iv., reproduce as follows:

“Petitioner is the duly appointed executor, under a will dated December 19, 1947, of the estate of Charles J. Barry, who died September 10, 1955. Petitioner filed…