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LATTY v. COMMISSIONER OF INTERNAL REVENUE

No. 6085.

62 F.2d 952 (1933)

LATTY v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

January 16, 1933.

Attorney(s) appearing for the Case

J. T. Scott, of Cleveland, Ohio (M. B. & H. H. Johnson, of Cleveland, Ohio, on the brief), for petitioner.

J. H. McEvers, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, D. A. Moncure, C. M. Charest, and Arthur Carnduff, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKENLOOPER, and SIMONS, Circuit Judges.

HICKENLOOPER, Circuit Judge.

This cause involves a question of construction of section 303 of the Internal Revenue Act of 1924, c. 234, 43 Stat. 253 (26 US CA § 1095 note), pertaining to the estate tax, which section provides in part as stated in the note.1

Samuel D. Latty, of Lakewood, Ohio, died testate on January 31, 1926, leaving surviving him his widow, Lillian T. Latty, and a daughter by a previous marriage, Helen Marie...

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