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COMMISSIONER OF INTERNAL REVENUE v. McCORMICK

No. 4211.

43 F.2d 277 (1930)

COMMISSIONER OF INTERNAL REVENUE v. McCORMICK et al.

Circuit Court of Appeals, Seventh Circuit.

September 20, 1930.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and A. H. Conner, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Horace Kent Tenney, George T. Rogers, and Henry F. Tenney, all of Chicago, Ill., and Robert N. Miller, of Washington, D. C., for respondents.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

EVANS, Circuit Judge.

This is an appeal from a determination of the Board of Tax Appeals in regard to an asserted deficiency in estate taxes. The facts are quite free of dispute.

Mrs. Nettie Fowler McCormick died July 5, 1923. Respondents herein are the executors of her estate. On July 27, 1918, decedent executed a trust agreement conveying certain securities to the United States Trust Company of New York as Trustee, under a trust agreement, the material portions...

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