Administrative Law - Powers of Agencies - The Interstate Commerce Commission and Discontinuance of Railroads Under the Transportation Act of 1958

The Transportation Act of 1958 amended the Interstate Commerce Act by authorizing railroad discontinuance of interstate train or ferry operations by posting advance notices thereof. The Interstate Commerce Commission can investigate such discontinuances either upon complaint or its own motion, and may require continuance of service if, after hearing, it finds such operation required by public convenience and necessity and not unduly burdensome to interstate commerce. Public Law 85-625, August 12, 1958, 72 Stat. 568

Taxation - Federal Estate Tax - Incidence of Tax Determined by Testamentary Directive

An inter vivas trust created by testator and property held jointly with his wife were included in his gross estate in computing the federal estate tax.1Testator left his residuary estate to charity and directed in his will that the estate tax on the above inter vivas transfers be borne by the property so transferred. The government determined that the estate tax was payable out of the residue and reduced the charitable deduction by the amount of the estate tax attributable to the inter vivas transfers pursuant to section 812(d) of the 1939 Internal Revenue Code. The district court granted the executor a refund, deciding that the tax on the inter vivas transfers was payable out of that property as the testator directed. On appeal, held, affirmed. Under Minnesota law the estate tax falls on the residue unless the testator, as here, indicates it is to fall on other property. United States v. Goodson, (8th Cir. 1958) 253 F. (2d) 900