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COMMISSIONER OF INTERNAL REVENUE v. EMERY

Nos. 4699, 4719.

62 F.2d 591 (1932)

COMMISSIONER OF INTERNAL REVENUE v. EMERY. GRISWOLD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 28, 1933.

Attorney(s) appearing for the Case

In No. 4699:

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Maxwell M. Mahany, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and Dwight H. Green, of Chicago, Ill., of counsel), for petitioner.

Robert L. Floyd, Andrew Mitchell, and Charles S. Williston, all of Chicago, Ill., for respondent.

In No. 4719:

Darrell S. Boyd and Thomas L. Marshall, both of Chicago, Ill., Stiles W. Burr, of St. Paul, Minn., and Wm. N. Haddad, of Chicago, Ill., for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Wm. Cutler Thompson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frank T. Horner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and Dwight H. Green, of Chicago, Ill., of counsel), for respondent.

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

ALSCHULER, Circuit Judge.

No. 4699, re Emery.

Petitioner seeks review of an order of redetermination of a deficiency in the estate tax of John T. Emery, deceased.

Decedent, a resident of Illinois, died December 25, 1921. April 21, 1920, the Illinois real estate here in question was deeded by the grantors to the decedent and Mary Allen Emery, his wife, "not in tenancy in common, but in joint tenancy." It does not appear that prior to the conveyance...

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