Commissioner of Internal Revenue v. Beebe

HALE, District Judge.

This case is before us on petition of the Commissioner of Internal Revenue for review of the order of the United States Board of Tax Appeals, deducting the amount of $15,-000 paid by Junius Beebe, trustee under the will of Marcus Beebe, Sr., as an inheritance tax, on the distribution of a portion of the estate under the will of said Marcus Beebe, Sr., made to Marcus Beebe, the son of the decedent, in accordance with the provisions of' the will, as a payment made by the estate of' Marcus Beébe, Sr.

Marcus Beebe, Sr., died in January, 1924.. After certain other bequests, his…