[DOWNLOAD] "Commissioner of Internal Revenue v. Childs Estate" by Circuit Court of Appeals, Third Circuit ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Commissioner of Internal Revenue v. Childs Estate
• Author : Circuit Court of Appeals, Third Circuit
• Release Date : January 08, 1945
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 67 KB

Description

This matter arises on a petition for review of a decision of the Tax Court of the United States. There was no dispute as to the facts, which were stipulated and were adopted by the Tax Court as its findings of fact. The facts, in so far as they are here relevant, are as follows: The respondents are the executors under the will of Anna D. Childs, who was the widow of Harvey Childs, Jr., who died in 1917 a resident of Pennsylvania. His will was duly admitted to probate and, after making disposition of certain of his property, contained the following provision: "V. All the rest and residue of my Estate, of every sort, manner and description whatsoever, and wheresoever found, I give and bequeath to my beloved wife, Anna D. Childs, for her own, without any reservation of any sort, to use the income and such of the principal as may be necessary for her own maintenance and the comfortable maintenance of all my children unmarried and residing at home, with the wish that she look upon this bequest as a sacred trust, to be used as above indicated, and at her death to divide same equally among my children or their direct heirs, making such division, per stirpe". Harvey Childs, Jr., was survived by five children, three of them children of a former marriage and two who were also children of the decedent, Anna D. Childs. He also had a step-child who was the daughter of Anna D. Childs by a former marriage.

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