Case Name: Elizabeth F. BOWDITCH, Executrix (u/w Frederick C. Bowditch), v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the First Circuit
Jurisdiction: United States
Decision Date: 1933-01-03
Citations: 62 F.2d 1065
Docket Number: No. 2774
Parties: Elizabeth F. BOWDITCH, Executrix (u/w Frederick C. Bowditch), v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 62
Pages: 1065–1065

Head Matter:
Elizabeth F. BOWDITCH, Executrix (u/w Frederick C. Bowditch), v. COMMISSIONER OF INTERNAL REVENUE.
No. 2774.
Circuit Court of Appeals, First Circuit.
Jan. 3, 1933.

Opinion:
PER CURIAM.
Order: Upon stipulation, the decision of the Board of Tax Appeals is vacated, and the case is remanded to that Board, with directions to enter a final order that there is a deficiency in the estate tax of the estate of Frederick C. Bowditch, deceased, under the Revenue Act of 1924 (43 Stat. 253), in the sum of $12,320.68, after the allowance of $1,301.08, as a credit for state inheritance taxes paid, pursuant to section 301' (b) of the Revenue Act of 1924, and that the estate tax liability of the said estate will be fully discharged upon payment to the appropriate collector of internal revenue of the United States of the said sum of $12,-320.68, together with interest thereon as provided by law. This order was upon a stipulation that the petition for review be docketed, reversed, and remanded to the Board.