UNITED STATES v. CLARKE

No. 5262.

69 F.2d 748 (1934)

UNITED STATES v. CLARKE.

Circuit Court of Appeals, Third Circuit.

March 1, 1934.


Attorney(s) appearing for the Case

Charles D. McAvoy, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa. (P. E. Miller, Sp. Atty., Bureau of Internal Revenue and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

Ernest Scott, of Philadelphia, Pa. (Pepper, Bodine, Stokes & Schoch, of Philadelphia, Pa., of counsel), for appellee.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.


THOMPSON, Circuit Judge.

This is an appeal by the United States from a judgment of the District Court for the Eastern District of Pennsylvania. Within a year of her death, which occurred on June 7, 1928, Mary Jane Clarke transferred stock valued at $518,650 to her son, the appellee. All of the assets of her gross estate, other than the stock so transferred, were valued at less than $7,000. On March 1, 1929, the appellee filed his return as executor and excluded the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases