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LEE v. COMMISSIONER OF INTERNAL REVENUE

No. 5258.

57 F.2d 399 (1932)

LEE v. COMMISSIONER OF INTERNAL REVENUE.

Court of Appeals of the District of Columbia.

Decided February 8, 1932.

Attorney(s) appearing for the Case

John E. Laskey and Leonard J. Ganse, both of Washington, D. C., for appellant.

Sewall Key, Hayner N. Larson, C. M. Charest, and Prew Savoy, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.

MARTIN, Chief Justice.

This appeal relates to a deficiency in the sum of $8,544.39, which the Commissioner of Internal Revenue determined to be due from the estate of Robert E. Lee, deceased. The Commissioner's determination was sustained upon appeal by the Board of Tax Appeals. 18 B. T. A. 251.

The question arises under the provisions of sections 401 and 402 (e) of the Revenue Act of 1921 (42 Stat. 227), imposing a transfer tax upon property passing under...

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