IGLEHEART v. COMMISSIONER OF INTERNAL REVENUE

No. 7389.

77 F.2d 704 (1935)

IGLEHEART et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 21, 1935.


Attorney(s) appearing for the Case

John E. McClure, of Washington, D. C., for petitioners.

Frank J. Wideman, Asst. Atty. Gen., John MacC. Hudson, J. Louis Monarch, and Sewall Key, Sp. Assts. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and Frank T. Horner, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.


WALKER, Circuit Judge.

By petition for review the executrix and executor of the estate of Addison W. Igleheart, deceased, complain of the action of the Board of Tax Appeals under a petition for a redetermination of a deficiency of estate taxes assessed by the respondent against the estate of the decedent, who died on December 24, 1927.

On June 1, 1926, the decedent, then 74 years of age, the date of his birth being March 6, 1852, created two trusts, and executed...

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