GESSELL v. COMMISSIONER OF INTERNAL REVENUE

No. 4319.

41 F.2d 20 (1930)

GESSELL et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

April 29, 1930.


Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioners.

F. Edward Mitchell, of Washington, D. C., for respondent.

Before EVANS, PAGE, and SPARKS, Circuit Judges.


EVANS, Circuit Judge.

Petitioners, the executors of the will of Marie H. Kelly, deceased, are here seeking to review an order of the Board of Tax Appeals which determined the federal inheritance tax on this estate. At the time of her death (November 28, 1923) deceased owned stock in four corporations; the number of shares, the value as found by the Commissioner, the value as found by the Board, and the value as claimed by petitioners are herewith set forth:

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