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PURVIN v. COMMISSIONER OF INTERNAL REVENUE

No. 6474.

96 F.2d 929 (1938)

PURVIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 19, 1938.

Attorney(s) appearing for the Case

Isaac B. Lipson, of Chicago, Ill., for petitioners.

James W. Morris, Asst. Atty. Gen., and J. Louis Monarch and F. E. Youngman, Sp. Assts. to Atty. Gen., for respondent.

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

LINDLEY, District Judge.

The petitioners, executors of the estate of Frederick C. Austin, deceased, seek to reverse a decision of the United States Board of Tax Appeals, affirming the Commissioner's determination that the value of certain annuities to relatives and friends of the decedent should be included in the latter's gross estate on the ground that they grew out of a contract constituting a transfer made "in contemplation of death" within the language of the...

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