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TAIT v. SAFE DEPOSIT & TRUST CO. OF BALTIMORE

No. 3758.

74 F.2d 851 (1935)

TAIT, Collector of Internal Revenue, v. SAFE DEPOSIT & TRUST CO. OF BALTIMORE.

Circuit Court of Appeals, Fourth Circuit.

January 8, 1935.

Attorney(s) appearing for the Case

L. W. Post, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., and Cornelius Mundy, Asst. U. S. Atty., both of Baltimore, Md., on the brief), for appellant.

H. Vernon Eney and Arthur W. Machen, Jr., both of Baltimore, Md. (Armstrong, Machen & Allen, of Baltimore, Md., on the brief), for appellee.

Before PARKER and SOPER, Circuit Judges, and WATKINS, District Judge.

SOPER, Circuit Judge.

On March 16, 1923, Horace Abbott Cate made a deed of trust of all of his property, except his residence, and the question has arisen whether upon his death which took place June 11, 1926, the property transferred by the deed should have been considered a part of his gross estate for the purpose of computing the federal estate tax under section 302 (c, d) of the revenue act of 1926, 44 Stat. 9, 26 USCA § 1094 (c) and (d). The executor of...

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