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DU PONT'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 11800.

233 F.2d 210 (1956)

ESTATE OF Richard C. DU PONT, Deceased, Wilmington Trust Company, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided May 16, 1956.

Attorney(s) appearing for the Case

Carbery O'Shea, New York City (Donovan Leisure Newton & Irvine, New York City, on the brief), for petitioner.

Grant W. Wiprud, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Hilbert P. Zarky, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before GOODRICH, KALODNER and HASTIE, Circuit Judges.

GOODRICH, Circuit Judge.

The present appeal is from a decision by the Tax Court of the United States deciding in favor of the Commissioner on two points raised by counsel for the taxpayer. 1952, 18 T.C. 1134. One of the questions is the valuation of certain life insurance policies owned by the decedent, Richard C. DuPont, on the life of his father. The other question involves an exemption from an additional estate tax imposed by section...

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