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COMMISSIONER OF INTERNAL REVENUE v. HALLOCK

Nos. 7666-7668.

102 F.2d 1 (1939)

COMMISSIONER OF INTERNAL REVENUE v. HALLOCK et al. SAME v. HALLOCK. SAME v. SQUIRE, Superintendent of Banks.

Circuit Court of Appeals, Sixth Circuit.

March 13, 1939.

Attorney(s) appearing for the Case

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

Walker H. Nye and W. H. Annat, both of Cleveland, Ohio (McKeehan, Merrick, Arter & Stewart, Walker H. Nye, Cannon, Spieth, Taggart, Spring & Annat, and W. H. Annat, all of Cleveland, Ohio, on the brief), for respondents.

Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

HAMILTON, Circuit Judge.

Petitions by the Commissioner of Internal Revenue to review orders of the United States Board of Tax Appeals redetermining and disallowing estate taxes of $6,096.97 against the estate of Henry Hallock, deceased, No. 7667, and disallowing a transferee tax for the same amount of the respondents in Nos. 7666 and 7668 as transferees of the estate. 34 B.T.A. 575.

The questions for decision are (1) whether, under Section 302(c) of the Revenue...

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