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CHICKERING v. COMMISSIONER OF INTERNAL REVENUE

No. 3618.

118 F.2d 254 (1941)

CHICKERING v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

March 13, 1941.

Attorney(s) appearing for the Case

F. H. Nash, of Boston, Mass. (Brooks Potter, of Boston, Mass., on the brief), for petitioner for review.

Louise Foster, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for the Commissioner.

Before MAGRUDER and MAHONEY, Circuit Judges, and HARTIGAN, District Judge.

MAGRUDER, Circuit Judge.

This is an appeal from a decision of the Board of Tax Appeals determining a deficiency in estate taxes of the decedent, Mrs. John Chickering. The sole question presented is whether the decedent's interest in a trust fund should have been included in her gross estate under § 302(d) of the Revenue Act of 1926, 44 Stat. 9, 71, 26 U.S.C.A.Int.Rev.Acts, page 228.

The decedent's father, William A. Russell, died intestate in 1899. In...

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