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BLAKESLEE v. SMITH

No. 167.

110 F.2d 364 (1940)

BLAKESLEE et al. v. SMITH, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 18, 1940.

Attorney(s) appearing for the Case

Robert P. Butler, U. S. Atty., of Hartford, Conn., Arthur T. Gorman, Asst. U. S. Atty., of New Haven, Conn., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewal Key and Berryman Green, Sp. Assts., to Atty. Gen., for appellant.

William H. Blodgett and Howard E. Hausman, both of Hartford, Conn., and George E. Hall and William B. Hall, both of New Haven, Conn., for appellee.

Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

CHASE, Circuit Judge.

The plaintiffs, executors of the Estate of Dennis A. Blakeslee, paid to the defendant, Collector of Internal Revenue for the District of Connecticut, an estate tax computed in part by including in the gross estate the value of property which the decedent either had irrevocably transferred in trust on January 7, 1929 or had subsequently so transferred to the trust at different times before he died on April 5, 1933.*

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