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SECOND NATIONAL BANK OF NEW HAVEN v. UNITED STATES

No. 229, Docket 33779.

422 F.2d 40 (1970)

The SECOND NATIONAL BANK OF NEW HAVEN, Executor of the Will of Frederick F. Brewster, late of Hamden, Deceased, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided February 25, 1970.

Attorney(s) appearing for the Case

Stanley L. Ruby, Atty., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Loring W. Post, Attys., Dept. of Justice, Stewart H. Jones, U. S. Atty., Dist. of Conn.), for appellant.

Curtiss K. Thompson, New Haven, Conn. (John H. Weir, New Haven, Conn., of counsel), for appellee.

Robert J. Hale, First Asst. Tax Comr. of Conn., Robert K. Killian, Atty. Gen. of Conn., Ralph G. Murphy, Asst. Atty. Gen. of Conn., Hartford, Conn., as amicus curiae.

Before MOORE and KAUFMAN, Circuit Judges, and RYAN, District Judge.

RYAN, District Judge:

This appeal presents a narrow issue requiring the interpretation of Section 2011(a) of the 1954 Internal Revenue Code, to determine the proper credit for State death taxes against the federal estate tax.1 The question posed is: do the words "gross estate" in the statute mean gross estate for federal estate tax purposes, or do they mean gross estate used by a State in arriving at its inheritance or succession tax....

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