COMMISSIONER OF INTERNAL REVENUE
v.
McLEAN.
McLEAN
v.
COMMISSIONER OF INTERNAL REVENUE.
Circuit Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
April 23, 1942.
April 23, 1942.
Attorney(s) appearing for the Case
L. W. Post and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.
L. J. Benckenstein, of Beaumont, Tex., for Marrs McLean.
Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.
Circuit Court of Appeals, Fifth Circuit.
HUTCHESON, Circuit Judge.
These are appeals from a decision and opinion1 of the Board re-determining deficiencies in gift taxes for the years 1933 and 34, and awarding relief which, while giving the commissioner largely the best of it, fully satisfied neither taxpayer nor commissioner. Rejecting taxpayer's contention that, as to both years, the transfers in trust, executed simultaneously by husband and wife, were made in consideration...
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