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BLAIR v. STEWART

No. 5745.

49 F.2d 257 (1931)

BLAIR, Commissioner of Internal Revenue, v. STEWART.

Circuit Court of Appeals, Fifth Circuit.

April 25, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. Lewis Monarch, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau Internal Revenue, and Prew Savoy, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C. (M. M. Mahany, Sp. Atty. Bureau Internal Revenue, of Washington, D. C., on the brief), for petitioner.

B. F. Louis, of Houston, Tex. (Murray G. Smyth, of Houston, Tex., on the brief), for respondent.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

BRYAN, Circuit Judge.

Niels Esperson and Mellie Esperson were husband and wife. During their married life, while citizens of Texas, they accumulated considerable property which under the laws of that state became community property. They had no children, and each made a will leaving to the other the entire property of which he or she should die possessed. In 1919 they sold 999 shares of oil stock to the Invincible Oil Corporation for $5,000,000. Niels Esperson died...

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