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McGREGOR v. COMMISSIONER OF INTERNAL REVENUE

No. 3089.

82 F.2d 948 (1936)

McGREGOR v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

April 2, 1936.

Attorney(s) appearing for the Case

O. Walker Taylor, of Boston, Mass. (Louis E. Wyman and Wyman, Starr, Booth, Wadleigh & Langdell, all of Manchester, N. H., on the brief), for petitioner for review.

Carlton Fox, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

The question is whether a transfer of property by the decedent McGregor to a trustee in January, 1928, was made in contemplation of death. Mr. McGregor died in July, 1933, five and one-half years afterwards. The Commissioner held that the transfer was made in contemplation of death and included the trust property in McGregor's estate. The Board of Tax Appeals affirmed his action, and the executor has appealed. The principal question is whether...

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