JACOBS v. UNITED STATES

No. 6418.

97 F.2d 784 (1938)

JACOBS v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

June 28, 1938.


Attorney(s) appearing for the Case

Ellis N. Slack, of Washington, D. C., James W. Morris, Asst. Atty. Gen., Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., and Michael L. Igoe, U. S. Atty., of Chicago, Ill., for the United States.

Hugh W. McCulloch and Lewis C. Murtaugh, of Chicago, Ill., for appellee.

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


LINDLEY, District Judge.

On July 29, 1909, prior to the enactment of any legislation including joint tenancies in the gross estate upon which an estate tax is to be computed and payable, Jacobs purchased, with his own funds, certain real estate of the value of $19,000. Conveyance was made to him and his wife as joint tenants. Upon his death, on June 17, 1924, the commissioner included in his gross estate the entire value of the property. The executors paid the tax...

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