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SCHOENFELD v. COMMISSIONER OF INTERNAL REVENUE

No. 9011.

103 F.2d 964 (1939)

SCHOENFELD et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

April 28, 1939.

Attorney(s) appearing for the Case

Melville Monheimer and Van C. Griffin, both of Seattle, Wash., for petitioners.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Harry Marselli, and Clarence C. Dawson, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, HANEY, and STEPHENS, Circuit Judges.

WILBUR, Circuit Judge.

In the return of the value of the estate of Herbert A. Schoenfeld, who died April 21, 1933, for the imposition of a federal estate tax, a deduction of $65,190 from the gross estate was claimed under § 805 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 280, amending § 303 (a) (1) of the Revenue Act of 1926, 26 U.S.C.A. § 412, because of a claim for that amount against the estate. The Commissioner allowed a deduction of $24,226...

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