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COMMISSIONER OF INTERNAL REVENUE v. FLETCHER SAVINGS & TRUST CO.

No. 4628.

59 F.2d 508 (1932)

COMMISSIONER OF INTERNAL REVENUE v. FLETCHER SAVINGS & TRUST CO.

Circuit Court of Appeals, Seventh Circuit.

June 17, 1932.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Lewis S. Pendleton, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

James W. Noel and Alan W. Boyd, both of Indianapolis, Ind., for respondent.

Before EVANS and SPARKS, Circuit Judges, and WILKERSON, District Judge.

SPARKS, Circuit Judge (after stating the facts as above).

The sole controversy in this appeal arises over the construction of section 303 (a) (2) of the Revenue Act of 1924 (26 USCA § 1095 note), which deals with allowable deductions from deceased taxpayer's gross estate. That section refers to two classes of property which under certain circumstances are deductible and are referred to as (A) and (B). The Board held that class (A) constitutes a separate description...

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