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NEAL v. COMMISSIONER OF INTERNAL REVENUE

No. 9062.

53 F.2d 806 (1931)

NEAL et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

November 17, 1931.

Attorney(s) appearing for the Case

Phil D. Morelock, of Kansas City, Mo. (Shouse, Doolittle, Morelock & Shrader, of Kansas City, Mo., on the brief), for petitioners.

Hayner N. Larson, 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 STONE and VAN VALKENBURGH, Circuit Judges, and SANBORN, District Judge.

STONE, Circuit Judge.

Fernando P. Neal died February 20, 1924. The Commissioner of Internal Revenue assessed additional estate taxes, upon the ground that certain transfers by decedent to his children and to Miss Kelly (his secretary), made within two years of his death, were made in contemplation of death. The executors bring this petition to review an order of the Board of Tax Appeals redetermining the taxes as found by the Commissioner.

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