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HELVERING v. MILLER

No. 225.

75 F.2d 474 (1935)

HELVERING, Commissioner of Internal Revenue, v. MILLER et al.

Circuit Court of Appeals, Second Circuit.

February 4, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., for appellant.

Jackson, Fuller, Nash & Brophy, of New York City (John G. Jackson, of New York City, of counsel), for appellee.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

The Commissioner appeals from an order of the Board of Tax Appeals which refused to surcharge the defendants, executors of one Charles G. Miller, with the full value of certain shares of stock in an English company. The case hinges upon whether the shares were held jointly or in common; if jointly, their whole value was part of Miller's estate when he died (section 302 (e) of the Act of 1926, 26 USCA § 1094 (e); if in common, the estate...

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