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RUSSELL v. UNITED STATES

No. 44189.

38 F.Supp. 438 (1941)

RUSSELL et al. v. UNITED STATES.

Court of Claims.

May 5, 1941.

Attorney(s) appearing for the Case

George D. Brabson, of Washington, D. C. (R. S. Doyle and Blair & Korner, all of Washington, D. C., on the brief), for plaintiffs.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

WHALEY, Chief Justice.

Henry L. Russell, a resident of Holyoke, Massachusetts, died on March 5, 1935, from an acute infection of the kidneys. The Commissioner of Internal Revenue assessed additional estate taxes upon the ground that certain transfers, prior to his death, were made in contemplation of death and should be included in the taxable estate under Section 302 of the Revenue Act of 1926, c. 27, 44 Stat. 9, 26 U...

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