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LUSCOMB v. COMMISSIONER OF INTERNAL REVENUE

No. 186.

30 F.2d 818 (1929)

LUSCOMB et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

February 18, 1929.

Attorney(s) appearing for the Case

Sullivan & Cromwell, of New York City (Edward H. Green, and Stoddard M. Stevens, Jr., both of New York City, of counsel), for petitioners.

Mabel Walker Willebrandt, Asst. Atty. Gen., Sewall Key, and John H. McEvers, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, Irwin R. Blaisdell, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

A deficiency in an estate tax accruing during the year 1923 was entered by the Board of Tax Appeals. The petitioner seeks a review pursuant to the provisions of the Revenue Act of 1926 (chapter 27, §§ 1001-1003, 44 Stat. 9, 109, 110 [26 USCA §§ 1224-1226]). It was held that gifts made by the decedent were so made in contemplation of death, and an appropriate tax therefor was imposed. The deceased died at the age of 72 years on May 26...

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