SHEETS v. COMMISSIONER OF INTERNAL REVENUE

No. 10999.

95 F.2d 727 (1938)

SHEETS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 30, 1938.


Attorney(s) appearing for the Case

Abbott L. Fletcher, of Minneapolis, Minn., for petitioners.

Helen R. Carloss, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before STONE, GARDNER, and WOODROUGH, Circuit Judges.


WOODROUGH, Circuit Judge.

This petition for review involves a deficiency of $2,439.11 in federal estate taxes imposed under the Revenue Acts of 1926 and 1932, 44 Stat. 9, 47 Stat. 169, and is taken from the decision of the Board of Tax Appeals, reported 35 B.T.A. 220. The facts were found by the Board as follows:

Findings of Fact.

The petitioners are the duly qualified executors of the estate of Leveret T...

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