NORTHERN TRUST CO. v. COMMISSIONER OF INTERNAL REV.

No. 7224.

116 F.2d 96 (1940)

NORTHERN TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

December 5, 1940.


Attorney(s) appearing for the Case

E. H. McDermott, W. M. Emery, and R. S. Oldberg, all of Chicago, Ill., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Bureau of Internal Revenue, and Ralph F. Staubly, both of Washington, D. C., for respondent.

Before EVANS and KERNER, Circuit Judges, and LINDLEY, District Judge.


EVANS, Circuit Judge.

Petitioner seeks a review of a deficiency estate tax determination of $16,909.15. Decisive of the litigation is the answer to the query, — Did the deceased transfer to her daughters, by two different conveyances, property of the value of $169,392.86, in contemplation of death?

The Facts. Anna Norman of St. Joseph, Missouri, died July 20, 1932, at the age of eighty-one years. Her husband predeceased her in 1903, leaving to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases