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COMMISSIONER OF INTERNAL REVENUE v. CARDEZA'S ESTATE

Nos. 9207, 9208.

173 F.2d 19 (1949)

COMMISSIONER OF INTERNAL REVENUE v. CARDEZA'S ESTATE et al. CARDEZA'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided February 8, 1949.

Attorney(s) appearing for the Case

Helen Goodner, of Washington, D. C. (Sewall Key, Acting Asst. Atty. Gen. and Helen R. Carloss, Sp. Asst. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

William R. Spofford, of Philadephia, Pa. (H. Ober Hess, J. Harry Wagner, Jr., and Ballard, Spahr, Andrews & Ingersoll, all of Philadelphia, Pa., on the brief), for Taxpayer.

Before STEPHENS, GOODRICH, and O'CONNELL, Circuit Judges.

O'CONNELL, Circuit Judge.

The principal questions posed by the appeals at bar are not without difficulty. As was aptly stated by the American Law Institute at 3 Restatement, Property, 1936 ed., page 1810, "* * * the American case authority on powers of appointment is distinctly thin in quantity — so thin that in nearly all states there are many important matters upon which local decisions are not yet conclusive, and in many states practically the entire field...

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