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COMMISSIONER OF INTERNAL REVENUE v. KELLY'S ESTATE

No. 5741.

84 F.2d 958 (1936)

COMMISSIONER OF INTERNAL REVENUE v. KELLY'S ESTATE.

Circuit Court of Appeals, Seventh Circuit.

July 14, 1936

Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Francis I. Howley, Sp. Assts. to the Atty. Gen., for petitioner.

William C. De Lacy, of Washington, D. C., John L. Gilmore, of St. Louis, Mo., and Robert T. Mack, Howard H. Wikoff, and Henry Glenn Ross, all of Chicago, Ill., for respondent.

Before EVANS and SPARKS, Circuit Judges, and BALTZELL, District Judge.

BALTZELL, District Judge.

This is a proceeding to review the action of the Board of Tax Appeals wherein it overruled the determination of petitioner and held there was no deficiency in the estate tax of Rose A. Kelly, deceased.

The facts, briefly stated, are that John A. Kelly and Rose A. Kelly were husband and wife, living together in the city of Chicago, Ill., for many years prior to the death of the husband in 1927. There lived with them at all times their...

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