CARNEY v. BENZ

No. 3224.

90 F.2d 747 (1937)

CARNEY v. BENZ et al.

Circuit Court of Appeals, First Circuit.

June 1, 1937.


Attorney(s) appearing for the Case

Milford S. Zimmerman, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key and Milton Carr Ferguson, Sp. Assts., to Atty. Gen., and Francis J. W. Ford, U. S. Atty., of Boston, Mass., on the brief), for appellant.

Lawrence E. Green and Edward J. Keelan, Jr., both of Boston, Mass., for appellees.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


MORTON, Circuit Judge.

This case involves the same statutory provisions which we lately had occasion to consider in Commissioner v. Lyne, Administrator, 90 F.2d 745.*

The present question is whether the claim sought to be deducted from the gross estate was founded upon sufficient consideration. The Commissioner denied the deduction and imposed an additional tax. The executors paid under protest...

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