KAUFMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 4323.

44 F.2d 144 (1930)

KAUFMANN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

October 1, 1930.


Attorney(s) appearing for the Case

S. Leo Ruslander, of Pittsburgh, Pa. (George R. Beneman, of Washington, D. C., and Samuel Kaufman, of Pittsburgh, Pa., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Joe S. Franklin, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


DAVIS, Circuit Judge.

This is an appeal from an order of redetermination of the United States Board of Tax Appeals that there were deficiencies in the returns of the taxpayer for the years 1920 and 1921.

Jacob Kaufmann died testate November 1, 1905, leaving a widow, Augusta Kaufmann, and five sons. He left a large estate consisting of real estate, stocks, and other personal property together with $320,000 of life insurance...

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