COMMISSIONER OF INTERNAL REVENUE v. NORTHERN TRUST CO.

No. 4094.

41 F.2d 732 (1930)

COMMISSIONER OF INTERNAL REVENUE v. NORTHERN TRUST CO.

Circuit Court of Appeals, Seventh Circuit.

June 5, 1930.


Attorney(s) appearing for the Case

P. Savoy, of Washington, D. C., for petitioner.

Frederic Ullmann, of Chicago, Ill., for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.


EVANS, Circuit Judge.

Petitioner challenges the correctness of the determination of the estate tax levied under the Revenue Act of 1921 (42 Stat. 227) on the estate of Ellen L. Van Schaick, deceased.

Mrs. Van Schaick died testate on April 17, 1923. On February 9, 1917, she executed an irrevocable deed of trust conveying to the Northern Trust Company of Chicago property worth, at the date of her death, $91,615.38. In making its return to the government for...

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