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STEWART v. COMMISSIONER OF INTERNAL REVENUE

No. 231.

49 F.2d 987 (1931)

STEWART et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

May 18, 1931.

Attorney(s) appearing for the Case

O. L. O'Brien, of Independence, Kan. (W. N. Banks, of Independence, Kan., Walter F. Mehrlich, of Washington, D. C., Banks, O'Brien & McVey, of Independence, Kan., and Hopkins, Starr & Hopkins, of Chicago, Ill., on the brief), for petitioners.

A. H. Conner, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., and C. H. Charest, Gen. Counsel, Bureau of Internal Revenue, and De Witt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before LEWIS and COTTERAL, Circuit Judges, and POLLOCK, District Judge.

LEWIS, Circuit Judge.

A. W. Shulthis of Independence, Kansas, died December 29, 1922, leaving a large estate. For the purpose of ascertaining the federal estate tax, his administrators filed with the collector March 12, 1924, the required statement showing the value of the gross estate and the deductions therefrom. The value of certain municipal bonds then held by the Citizens'-First National Bank of Independence, Kansas, was included in the gross estate, and an amount...

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