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COMMISSIONER OF INTERNAL REVENUE v. AMES

No. 6061.

88 F.2d 338 (1937)

COMMISSIONER OF INTERNAL REVENUE v. AMES et al.

Circuit Court of Appeals, Seventh Circuit.

February 26, 1937.

Attorney(s) appearing for the Case

James W. Morris and Robert H. Jackson, Asst. Attys. Gen., and Morris Shafroth, Chief Counsel, Bureau of Internal Revenue, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Herbert Pope, Benjamin M. Price, and Preston B. Kavanagh, all of Chicago, Ill., for respondents.

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

BRIGGLE, District Judge.

This is a petition to review a decision of the Board of Tax Appeals reversing an order of the Commissioner, who had found a deficiency in estate tax against the estate of Knowlton L. Ames, deceased.

Decedent left an estate valued at $2,025,976.24; $847,766.27 of which were tangible assets, and $1,178,209.97 of which were the proceeds of life insurance contracts payable to a trustee and to an individual. Valid claims against the estate...

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