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COMMISSIONER OF INTERNAL REVENUE v. STRAUSS

Nos. 5314, 5315.

77 F.2d 401 (1935)

COMMISSIONER OF INTERNAL REVENUE v. STRAUSS et al. STRAUSS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied June 10, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Warren F. Wattles, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

Albert L. Hopkins, Harry B. Sutter, Jay C. Halls, and Anderson A. Owen, all of Chicago, Ill., and Samuel H. Horne, of Washington, D. C., for Jack M. Strauss et al.

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

EVANS, Circuit Judge.

Both parties appeal from a decision of the Board of Tax Appeals which awarded a deficiency estate tax against the estate of Milton L. Strauss, deceased. The Commissioner objects to the Board's exclusion from the gross estate of a substantial sum ($80,350.71), which the decedent had placed in a trust fund. He also challenges the deductibility of certain loans alleged to have been made to decedent by his wife and his son, which loans the Board...

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