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LYMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 3097.

83 F.2d 811 (1936)

LYMAN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

May 23, 1936.

Attorney(s) appearing for the Case

Fred J. Johnson, of Boston, Mass. (Amos L. Taylor and Adams & Blinn, all of Boston, Mass., on the brief), for petitioners for review.

J. Louis Monarch, Sp. Asst. to the Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Ellis N. Slack, Sp. Assts. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is a petition for review of a decision of the Board of Tax Appeals entered June 6, 1935, and involving estate taxes to the amount of $4,657.91. The statute involved is chapter 27, 44 Stat. 9, the Revenue Act of 1926.

Section 302 of that act provides that the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real and personal, tangible or intangible, wherever...

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