COMMISSIONER OF INT. REV. v. CORA B. IGLEHEART T. ESTATE

Nos. 5191, 5197.

75 F.2d 151 (1935)

COMMISSIONER OF INTERNAL REVENUE v. CORA B. IGLEHEART TRUST ESTATE. CORA B. IGLEHEART TRUST ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

January 3, 1935.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and M. H. Eustace, Sp. Assts. to Atty. Gen., and Morton K. Rothschild, of Washington, D. C., for Commissioner of Internal Revenue.

John E. McClure, of Washington, D. C. (Maude Ellen White and Miller & Chevalier, all of Washington, D. C., of counsel), for taxpayer.

Before ALSCHULER, SPARKS, and FITZHENRY, Circuit Judges.


FITZHENRY, Circuit Judge.

This case comes before us on the petitions of the Commissioner and the trustee of the Cora B. Igleheart Trust Estate for the review of the decision of the United States Board of Tax Appeals.

The case was taken before the United States Board of Tax Appeals to get a redetermination of a deficiency of $12,245.88 in income tax determined against the estate for the year 1927 by the Commissioner of Internal Revenue. The sole point involved...

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