LESER v. BURNET

No. 3033.

46 F.2d 756 (1931)

LESER v. BURNET, Commissioner of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

January 13, 1931.


Attorney(s) appearing for the Case

Oscar Leser, of Baltimore, Md., for petitioner.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Prew Savoy, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before PARKER, Circuit Judge, and McCLINTIC and COLEMAN, District Judges.


PARKER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals holding that there should be included in the gross estate of Mrs. Annie E. Agnus, for the purpose of estate taxation, property passing under two powers of appointment exercised by Mrs. Agnus in her will. One power related to property on Eutaw street in the city of Baltimore; but as it was conceded at the bar of this court that the decision of the board was correct with regard...

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