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HELVERING v. UNION TRUST CO.

No. 4878.

125 F.2d 401 (1942)

HELVERING, Com'rs of Internal Revenue, v. UNION TRUST CO. OF DISTRICT OF COLUMBIA.

Circuit Court of Appeals, Fourth Circuit.

January 29, 1942.

Attorney(s) appearing for the Case

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for petitioner.

George E. Hamilton, Jr., and Leo N. McGuire, both of Washington, D. C. (George E. Hamilton, John J. Hamilton, and Henry R. Gower, all of Washington, D. C., on the brief), for respondent.

Before PARKER, SOPER and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

This petition for review involves a determination by the Commissioner of Internal Revenue of a deficiency in estate tax of $39,390.05 against the estate of Carolyn G. Caughey, a former resident of the District of Columbia, who died on July 24, 1936. The Board of Tax Appeals set aside the determination and found a deficiency of only $34.21, holding that for the purpose of the tax the value of certain...

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