COMMISSIONER OF INTERNAL REVENUE v. ERICKSON

No. 2917.

74 F.2d 327 (1934)

COMMISSIONER OF INTERNAL REVENUE v. ERICKSON et al.

Circuit Court of Appeals, First Circuit.

Rehearing Denied January 16, 1935.


Attorney(s) appearing for the Case

J. Louis Monarch, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., on the brief), for petitioner for review.

John Noble, of Boston, Mass. (Francis Hines and William J. Kelleher, both of Boston, Mass., on the brief), for Erickson and others, executors.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


BINGHAM, Circuit Judge.

This is a petition for review of a decision or order of the Board of Tax Appeals of November 17, 1933, reducing a deficiency estate tax against the estate of Susan M. Stuart, deceased February 10, 1926 (Arioch W. Erickson and Willoughby H. Stuart, Jr., the respondents, executors of the estate), from $57,120.38 to $5,745.13, on the ground that the corpus of a certain trust, which the Commissioner included in decedent's estate in arriving at...

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