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SECOND NAT. BANK & TRUST CO. v. COMMISSIONER OF INT. REV.

No. 6130.

63 F.2d 815 (1933)

SECOND NAT. BANK & TRUST CO. et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

March 14, 1933.

Attorney(s) appearing for the Case

George G. Witter, of Los Angeles, Cal., and Theodore B. Benson, of Washington, D. C., for petitioners.

G. A. Youngquist, Sewall Key, J. Louis Monarch, and C. M. Charest, all of Washington, D. C., for respondent.

Before MOORMAN, HICKENLOOPER and SIMONS, Circuit Judges.

MOORMAN, Circuit Judge.

Walter S. Eddy died intestate August 4. 1918, and an estate tax was paid on his estate. An order of distribution was made on June 8, 1920, and Arthur D. Eddy, a brother, received by inheritance 4,687½ shares of stock. Arthur Eddy died testate April 22, 1925, and his executors claimed a deduction from his gross estate of the shares of stock received from the brother's estate. The Commissioner denied the claim on the ground that more than...

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