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IN RE MARBLE'S ESTATE

No. 4861.

64 F.2d 745 (1933)

In re MARBLE'S ESTATE. NATIONAL BANK OF THE REPUBLIC OF CHICAGO v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied May 27, 1933.

Attorney(s) appearing for the Case

J. Robert Sherrod and John C. Ristine, both of Washington, D. C. (McGilvray, Eames, Vaughan & Tilley, of Chicago, Ill., and Miller & Chevalier, of Washington, D. C., of counsel), for petitioners.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen. (C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., and Eugene G. Smith, Sp. Atty. Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Argued before EVANS and SPARKS, Circuit Judges, and LINDLEY, District Judge.

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

The sole question presented is whether under the circumstances stated, decedent's real estate in Illinois was rightly included in his gross estate. The determination of this question involves an interpretation of section 302 (a) of the Revenue Act of 1924, c. 234, 43 Stat. 253 (26 USCA § 1094 note),1 and chapter 3, §§ 99, 108 of Smith-Hurd Rev. St. Ill. 1931, chapter...

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