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COMMISSIONER OF INTERNAL REVENUE v. PORTER

No. 14.

92 F.2d 426 (1937)

COMMISSIONER OF INTERNAL REVENUE v. PORTER et al.

Circuit Court of Appeals, Second Circuit.

November 1, 1937.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Alexander Tucker, Sp. Assts. to the Atty. Gen., for petitioner.

Ansley Wilcox, 2d, of Niagara Falls, N. Y., for respondents.

Before MANTON, L. HAND, and SWAN, Circuit Judges.

SWAN, Circuit Judge.

This appeal presents a question as to the meaning and applicability of section 303 (a) (1) of the Revenue Act of 1926 (44 Stat. 72), as amended by the Revenue Act of 1932, § 805 (47 Stat. 280), which permits to be deducted from the gross estate in computing the net taxable estate claims against the estate founded upon a promise or agreement "to the extent that they were contracted bona fide and for an adequate and full consideration in money...

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