MANTON, Circuit Judge.
A deficiency in estate tax is claimed by the Commissioner, and this petition seeks a review of the Board of Tax Appeals' determination. Sections 1001-1003 Act of 1926, c. 27, 44 Stat. 109, as amended by section 1101, Revenue Act of 1932, c. 209, 47 Stat. 169, 26 U.S.C.A. § 641, 642, 644, 645.
The respondent's husband died March 18, 1933, and she received, as a beneficiary of insurance on his life, the sum of $732,681.66, which was...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.