Opinion
No. 113, Docket 20391.
December 26, 1946. Writ of Certiorari Denied April 28, 1947. See 67 S.Ct. 1203.
Appeal from the District Court of the United States for the Southern District of New York.
Action by Katherine C. Williams against the United States of America to recover an amount paid by plaintiff under protest in settlement of a deficiency assessment of the estate taxes imposed under Revenue Act 1926, § 302(c, d), 26 U.S.C.A. Int.Rev.Code, § 811(c, d) upon the estate of plaintiff's mother. From a judgment of the District Court for the southern district of New York, 69 F. Supp. 447 dismissing the complaint after trial to the court, the plaintiff appeals.
Affirmed.
Edward L. Blackman, of New York City, for appellant.
John B. Creegan and John F.X. McGohey, U.S. Atty., both of New York City, for appellee.
Before L. HAND, CHASE, and FRANK, Circuit Judges.
This case presents precisely the same question which we passed upon last May in Commissioner of Internal Revenue v. Bayne's Estate, 2 Cir., 155 F.2d 475. As the Supreme Court said in Commissioner of Internal Revenue v. Estate of Field, 324 U.S. 113, 116, 65 S.Ct. 511, 512, 89 L.Ed. 786, 159 A.L.R. 230: "It makes no difference how vested may be the remainder interests in the corpus or how remote or uncertain may be the decedent's reversionary interest."
Judgment affirmed.