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REED v. COMMISSIONER OF INTERNAL REVENUE

No. 5512.

36 F.2d 867 (1930)

REED v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

January 7, 1930.

Attorney(s) appearing for the Case

A. S. Walker, of Austin, Tex., and Will E. Orgain, of Beaumont, Tex., for petitioner.

C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., Sewall Key, Sp. Asst. to Atty. Gen., I. R. Blaisdell, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., Mabel Walker Willebrandt, Asst. Atty. Gen., and Barham R. Gary, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and Barham R. Gary, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before WALKER, BRYAN, and FOSTER, Circuit Judges.

WALKER, Circuit Judge.

This is a petition for a review of an order of the Board of Tax Appeals sustaining the action of the Commissioner of Internal Revenue in determining a deficiency in estate taxes against the estate of Thomas Selden Reed, who died on February 20, 1924. That determination was the result of including in the gross estate of the decedent property which was conveyed to him by the deed mentioned below. The Board...

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