FISH v. HELVERING

Nos. 6138, 6139.

75 F.2d 769 (1934)

FISH et al. v. HELVERING, Com'r of Internal Revenue (two cases).

United States Court of Appeals for the District of Columbia.

Decided December 31, 1934.


Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for petitioners.

Sewall Key, E. Barrett Prettyman, and Carlton Fox, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


HITZ, Associate Justice.

These two appeals, consolidated for trial both here and below, come from the Board of Tax Appeals, where deficiencies in estate and gift taxes were found against the taxpayer. Petitioners are the son and son-in-law of H. H. Fish, late a resident of Alameda county, Cal., of whose will they are executors.

Mr. Fish, Sr., died on August 26, 1925, leaving a widow and six children, all adults. The evidence shows that 18 years before his...

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