Briscoe v. Craig

MACK, Circuit Judge.

In an action to recover estate tax payments, tried before the District Judge without a jury, judgment was rendered for the defendant under the following circumstances:

Daniel Briscoe, a resident of Tennessee, died on February 7, 1918, survived by a wife, aged 57, and eight children. His estate, consisting of local realty valued at about $500,000 and personal property amounting to $700,000, was devised^ and bequeathed in trust to distribute the income, after deduction of certain charges, in equal shares among his wife and the eight children, each to receive one-ninth…