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DENNISTON v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7001-7003.

106 F.2d 925 (1939)

DENNISTON v. COMMISSIONER OF INTERNAL REVENUE (two cases). PENNSYLVANIA CO. FOR INSURANCES ON LIVES & GRANTING ANNUITIES et al. v. SAME.

Circuit Court of Appeals, Third Circuit.

November 1, 1939.

Attorney(s) appearing for the Case

Joseph S. Clark and Murray H. Spahr, Jr., both of Philadelphia, Pa., for petitioners.

James W. Morris, Asst. Atty. Gen., and Sewall Key and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.

Hugh Satterlee, of Washington, D. C., amicus curiae.

Before BIGGS, MARIS, and BIDDLE, Circuit Judges.

MARIS, Circuit Judge.

These petitions for review of decisions of the Board of Tax Appeals involve an estate tax deficiency assessed against the executor of the estate of Eleanor H. Denniston and against trustees to whom she had in her lifetime transferred her property.

Eleanor H. Denniston, the decedent, was born on May 6, 1857, and died March 13, 1934. On May 10, 1915, she executed a deed of trust assigning certain...

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