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UNITED STATES v. STARK

No. 5173.

32 F.2d 453 (1929)

UNITED STATES v. STARK et al.

Circuit Court of Appeals, Sixth Circuit.

May 7, 1929.

Attorney(s) appearing for the Case

T. H. Lewis, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Haveth E. Mau, U. S. Atty., of Cincinnati, Ohio, C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the United States.

Joseph S. Graydon, of Cincinnati, Ohio (Joseph L. Lackner, of Cincinnati, Ohio, on the brief), for appellees.

Before DENISON, MOORMAN, and HICKS, Circuit Judges.

DENISON, Circuit Judge.

The Schmidlapp estate recovered judgment against the United States for refund of an inheritance tax thought to have been erroneously assessed, pursuant to section 402 (e) of the Revenue Act of 1918 (40 Stat. 1097); the assessment having been on the theory that a certain trust conveyance by Mr. Schmidlapp was one that would take effect in possession or enjoyment upon his death. The decision below was in reliance upon Nichols v. Coolidge,

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