COMMISSIONER OF INTERNAL REVENUE v. BRONSON

No. 8165.

32 F.2d 112 (1929)

COMMISSIONER OF INTERNAL REVENUE v. BRONSON et al.

Circuit Court of Appeals, Eighth Circuit.

March 25, 1929.


Attorney(s) appearing for the Case

Morton P. Fisher, Sp. Asst. to Atty. Gen. (Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., C. M. Charest, General Counsel, Bureau of Internal Revenue, and Irwin R. Blaisdell, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for appellant.

Francis D. Butler, of St. Paul, Minn. (Doherty, Rumble, Bunn & Butler, of St. Paul, Minn., on the brief), for appellees.

Before VAN VALKENBURGH and BOOTH, Circuit Judges, and MUNGER, District Judge.


BOOTH, Circuit Judge.

This is a petition for review of an order of the Board of Tax Appeals redetermining the deficiency in the federal estate tax of the estate of C. N. Nelson, deceased. The Commissioner of Internal Revenue found a deficiency in the tax of $12,328.75. The Board of Tax Appeals redetermined the deficiency to be $3,928.75. The difference in amount is the tax attributable to $60,000 deductions which are claimed from the value of the gross estate. The...

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