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UNITED STATES v. MITCHELL

No. 5130.

74 F.2d 571 (1934)

UNITED STATES v. MITCHELL et al.

Circuit Court of Appeals, Seventh Circuit.

December 8, 1934.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Dwight H. Green, U. S. Atty., of Chicago, Ill., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., for the United States.

Edward F. Colladay and Wilton H. Wallace, both of Washington, D. C., and David O. Dunbar, Stanley Rich, and Clinton Merrick, all of Chicago, Ill., for appellees.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.

EVANS, Circuit Judge.

The issue to be determined upon this appeal is whether claims, totaling $170,013.78, based on decedent's oral promise to pay possible losses arising out of loans to others, are to be deducted in arriving at the net taxable estate for the purpose of determining estate taxes under section 303 (a)(1), Revenue Act 1926 (26 USCA § 1095 (a)(1).1

John J. Mitchell died October 29, 1927, leaving an estate which...

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