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NELSON v. COMMISSIONER OF INTERNAL REVENUE

No. 11264.

101 F.2d 568 (1939)

NELSON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

February 23, 1939.

Attorney(s) appearing for the Case

Reece A. Gardner, of Kansas City, Mo. (Ryland, Stinson, Mag & Thomson, of Kansas City, Mo., John H. McEvers, of Washington, D. C., and Lawrence R. Brown, of Kansas City, Mo., on the brief), for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and J. Louis Monarch and Norman D. Keller, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.

SANBORN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals redetermining a deficiency in the federal estate tax due upon the estate of Frank R. McDermand, Jr., deceased, resulting from the failure of the petitioner to include proceeds of certain policies of life insurance in gross estate. 36 B.T.A. 1138.

Frank R. McDermand, Jr., the insured under six policies of life insurance aggregating...

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