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HELVERING v. ST. LOUIS UNION TRUST CO.

No. 10016.

75 F.2d 416 (1935)

HELVERING, Commissioner of Internal Revenue, v. ST. LOUIS UNION TRUST CO. et al.

Circuit Court of Appeals, Eighth Circuit.

January 17, 1935.

Attorney(s) appearing for the Case

Maurice J. Mahoney, Sp. Asst. to the Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Daniel N. Kirby, of St. Louis, Mo. (Arthur B. Shepley, Jr., and Nagel, Kirby, Orrick & Shepley, all of St. Louis, Mo., on the brief), for respondents.

Before SANBORN, WOODROUGH, and BOOTH, Circuit Judges.

SANBORN, Circuit Judge.

This is a petition to review an order of redetermination of estate taxes made by the Board of Tax Appeals. 28 B. T. A. 107.

The question presented is whether the interest of a decedent in the corpus of a trust created by him should be included in his gross estate as a transfer "intended to take effect in possession or enjoyment at or after his death," under section 302 (c) of the Revenue Act of 1924, c. 234, 43 Stat. 253, 304 (26 USCA...

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