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KAUFMAN v. REINECKE

Nos. 5002, 5003.

68 F.2d 642 (1934)

KAUFMAN et al. v. REINECKE. REINECKE v. KAUFMAN et al.

Circuit Court of Appeals, Seventh Circuit.

January 23, 1934.

Attorney(s) appearing for the Case

Dwight H. Green, U. S. Atty., of Chicago, Ill., and E. Riley Campbell, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and P. E. Miller and William J. Duiker, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for Mabel G. Reinecke.

Robert L. Floyd, George K. Bowden, Vincent J. Heffernan, and Theodore T. Shields, all of Chicago, Ill., for Una Libby and Robert Libby Kaufman.

Before ALSCHULER, EVANS, and PAGE, Circuit Judges.

ALSCHULER, Circuit Judge.

The controversy relates to the federal estate tax upon the gross estate of Samuel R. Kaufman, deceased. The issues are whether, under section 402, Revenue Act of 1921 (42 Stat. 278)1 an inter vivos gift of 4,434 shares of corporate stock of Congress Hotel Company to the wife by the deceased, made within two years of his death, was in contemplation of death and therefore...

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