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BURNET v. PACIFIC SOUTHWEST TRUST & SAVINGS BANK

No. 6230.

45 F.2d 773 (1930)

BURNET, Commissioner of Internal Revenue, v. PACIFIC SOUTHWEST TRUST & SAVINGS BANK. PACIFIC SOUTHWEST TRUST & SAVINGS BANK v. BURNET, Commissioner of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied January 26, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Andrew D. Sharpe, Sp. Assts. to the Atty. Gen. (C. M. Charest, Gen. Counsel, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner and respondent Commissioner.

Hugh W. McCulloch, of Chicago, Ill., for respondent and petitioner Pacific Southwest Trust & Savings Bank.

Before RUDKIN and WILBUR, Circuit Judges, and NORCROSS, District Judge.

WILBUR, Circuit Judge.

The Commissioner of Internal Revenue, in fixing the estate tax upon the estate of Richard Sykes, who died May 31, 1923, included in the gross estate properties which had been conveyed by the decedent by four separate conveyances upon the ground that the property described in these several deeds "took effect in possession or enjoyment at or after the death" of said decedent. The executor of the will of the decedent and the trustees in the several...

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