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BROWN v. COMMISSIONER OF INTERNAL REVENUE

No. 7532.

119 F.2d 983 (1941)

BROWN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

May 16, 1941.

Attorney(s) appearing for the Case

Logan Hay, Albert Schlipf, and Robert W. Williamson, all of Springfield, Ill., for petitioner.

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

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

LINDLEY, District Judge.

This review of a decision of the Board of Tax Appeals questions the validity of a deficiency in a transfer tax assessed against the estate of Milton Hay Brown, deceased. The Commissioner added to the decedent's gross estate as reported by the executrix the stipulated value, $241,808.45, of one-third of his mother's property, all of which became part of a trust estate created December 24, 1923. The...

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