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IN RE ATKINS' ESTATE

No. 5363.

30 F.2d 761 (1929)

In re ATKINS' ESTATE. ATKINS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

February 25, 1929.

Attorney(s) appearing for the Case

J. D. Wilkinson, C. H. Lewis, and W. S. Wilkinson, all of Shreveport, La. (Wilkinson, Lewis & Wilkinson, of Shreveport, La., on the brief), for petitioner.

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key and Randolph C. Shaw, Sp. Asst. Attys. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Vincent J. Heffernan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C. (Clark T. Brown, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

FOSTER, Circuit Judge.

As appears by the decision of the Board of Tax Appeals, the question presented in this case is whether the sum of $23,625.24, representing one-half the amount of notes given by decedent to his sons, is deductible from the decedent's gross estate in the computation of federal estate taxes. The findings of fact by the board, which are set out in full, are as follows:

"Decedent, John B. Atkins, died intestate on October 28, 1923, a resident...

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