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ROSENBLUM v. ANGLIM

No. 21895-S.

43 F.Supp. 889 (1942)

ROSENBLUM v. ANGLIM, Collector of Internal Revenue.

District Court, N. D. California, S. D.

March 31, 1942.

Attorney(s) appearing for the Case

Samuel M. Samter and Richard S. Goldman, both of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for defendant.

ST. SURE, District Judge.

The question for decision is whether money belonging to a nonresident alien, who was not engaged in business in the United States at the time of his death, was deposited here with a person engaged in the banking business, thus exempting it from estate taxes under the Internal Revenue Act.1

The facts are undisputed. Max Rosenblum, a German citizen, came to the...

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