1. Home
  2. Browse Decisions
  3. F.2d
  4. 73 F.2d
  5. 73 F.2d 758 (1934)
 

COMMISSIONER OF INTERNAL REVENUE v. AUSTIN

No. 5154.

73 F.2d 758 (1934)

COMMISSIONER OF INTERNAL REVENUE v. AUSTIN 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 the Atty. Gen., for petitioner.

Isaac B. Lipson, of Chicago, Ill., for respondents.

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

SPARKS, Circuit Judge.

This appeal involves a federal estate tax imposed under the Revenue Act of 1921, c. 136, 42 Stat. 227. The particular part of the act involved is section 402 (a) and (c).1 Respondents are the administrators of the estate of Anna B. Austin who died testate June 30, 1922. The Commissioner included in her gross estate certain notes executed by decedent's daughter in her favor, and also the corpus of a trust created...

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