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COMMISSIONER OF INTERNAL REVENUE v. DUNHAM

No. 5238.

73 F.2d 752 (1934)

COMMISSIONER OF INTERNAL REVENUE v. DUNHAM et al.

Circuit Court of Appeals, Seventh Circuit.

November 22, 1934.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for petitioner.

Thomas B. Lantry, of Chicago, Ill., for respondent Lucy Belle Dunham.

Before EVANS, SPARKS, and FITZ HENRY, Circuit Judges.

SPARKS, Circuit Judge.

The question presented for decision is whether the value of the corpus of certain trusts should be included in the gross estate of decedent under section 302 (c) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 70 (26 USCA § 1094 (c).1

Mary Virginia Dunham died testate on February 15, 1928. Letters testamentary were issued to Lucy Belle Dunham and Timothy F. Mullen. Mullen died January 22, 1931.

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