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BALDWIN v. COMMISSIONER OF INTERNAL REVENUE

No. 9877.

125 F.2d 812 (1942)

BALDWIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

February 10, 1942.

Attorney(s) appearing for the Case

Allen Spivock, of San Francisco, Cal., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Newton K. Fox, and Benjamin Brodsy, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

This appeal involves estate taxes in the amount of $2,034.74, and is taken from the decision of the Board of Tax Appeals entered March 27, 1941 sustaining the determination of the Commissioner to the effect that a certain transfer from the decedent to her son was one intended to take effect in possession or enjoyment at or after death. Section 302(c), Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 227.

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