COMMISSIONER OF INTERNAL REVENUE v. HART

No. 6819.

106 F.2d 269 (1939)

COMMISSIONER OF INTERNAL REVENUE v. HART.

Circuit Court of Appeals, Third Circuit.

July 28, 1939.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner.

Thomas Hart, of Philadelphia, Pa., and Thomas G. Haight, of Jersey City, N. J., for respondent.

George L. Denny, of Indianapolis, Ind., amicus curiæ.

Before MARIS and CLARK, Circuit Judges, and KIRKPATRICK, District Judge.


CLARK, Circuit Judge.

This is the kind of case in which decision affords little, if any, intellectual satisfaction. It involves the application of the Act of Congress taxing gifts, 26 U.S.C.A. § 550(b), to the creation of an estate by the entireties. The words of the statute are broad and general, being: "The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether...

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