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HELVERING v. PARKER

No. 10200.

84 F.2d 838 (1936)

HELVERING, Com'r of Internal Revenue, v. PARKER et al.

Circuit Court of Appeals, Eighth Circuit.

July 20, 1936.

Attorney(s) appearing for the Case

L. W. Post, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

Stanley S. Waite, of St. Louis, Mo. (Abraham Lowenhaupt, H. M. Stolar, and Wm. F. Fahey, all of St. Louis, Mo., on the brief), for respondents.

Before STONE, SANBORN, and BOOTH, Circuit Judges.

SANBORN, Circuit Judge.

The Commissioner of Internal Revenue petitions for a review of a decision of the Board of Tax Appeals (Parker v. Commissioner of Internal Revenue, 30 B.T.A. 342) which reduced the amount of an alleged deficiency in an estate tax under the Revenue Act of 1924 (43 Stat. 253) to the extent of $2,324, by eliminating from the gross estate the value of certain policies of life insurance. Herbert L. Parker died December 15, 1924. The respondents were...

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