COMMISSIONER OF INTERNAL REV. v. COLORADO NAT. BANK

No. 1566.

95 F.2d 160 (1938)

COMMISSIONER OF INTERNAL REVENUE v. COLORADO NAT. BANK OF DENVER et al.

Circuit Court of Appeals, Tenth Circuit.

Rehearing Denied April 4, 1938.


Attorney(s) appearing for the Case

Warren F. Wattles, of Washington, D. C. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and S. Dee Hanson, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

W. W. Grant, of Denver, Colo. (Grant, Shafroth & Toll, of Denver, Colo., on the brief), for respondents.

Before LEWIS, BRATTON, and WILLIAMS, Circuit Judges.


BRATTON, Circuit Judge.

This petition for review of a decision of the Board of Tax Appeals presents the question of liability for a deficiency in estate taxes. Edwin B. Hendrie, a resident of Denver, Colo., established an irrevocable trust on January 7, 1927, and died on July 15, 1932. The executors named in his will filed an estate tax return which failed to include the value of the trust as a part of the gross estate. The Commissioner of Internal Revenue determined...

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