TAFT v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7544, 7545.

92 F.2d 667 (1937)

TAFT v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. TAFT.

Circuit Court of Appeals, Sixth Circuit.

November 2, 1937.


Attorney(s) appearing for the Case

Robert A. Taft, of Cincinnati, Ohio (John H. More and Taft, Stettinius & Hollister, all of Cincinnati, Ohio, on the brief), for R. A. Taft.

L. W. Post, of Washington, D. C. (James W. Morris and Sewall Key, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before HICKS, and SIMONS, Circuit Judges, and NEVIN, District Judge.


SIMONS, Circuit Judge.

Each petition raises the question whether benefactions of Anna Sinton Taft, deceased, are properly deductible from her gross estate in computation of estate taxes under the Revenue Act of 1926 (44 Stat. 9). The Commissioner of Internal Revenue determined a deficiency, which the Board of Tax Appeals in some respects reversed and in others affirmed. 7544 is the petition of the executor, and 7545 the petition of the Commissioner, to review the...

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