BULLARD v. COMMISSIONER OF INTERNAL REVENUE

No. 6120.

90 F.2d 144 (1937)

BULLARD v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 25, 1937.


Attorney(s) appearing for the Case

Samuel S. Holmes and Lorentz B. Knouff, both of Chicago, Ill., for petitioner.

James W. Morris, Sewall Key, Norman D. Keller, and Arnold Raum, all of Washington, D. C., for respondent.

Before SPARKS and MAJOR, Circuit Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

Petitioner, as executor of the last will and testament of Clara R. Smith, deceased, asks this court to reverse a decision of the Board of Tax Appeals affirming an assessment of deficiency in a federal estate tax in the sum of $17,271.46, assessed by the Commissioner against the estate of the deceased. The deficiency arose out of the action of the Commissioner in including in the gross value of the estate the corpus of a certain inter vivos...

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