McGREW'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 9354.

135 F.2d 158 (1943)

McGREW'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

April 12, 1943.


Attorney(s) appearing for the Case

Seymour Samuels, Jr., of Nashville, Tenn. (Seymour Samuels, Jr. and James W. Allen, both of Nashville, Tenn., on the brief), for petitioner.

Bernard Chertcoff, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Samuel H. Levy, and Carlton Fox, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS, and MARTIN, Circuit Judges.


MARTIN, Circuit Judge.

On petition to review a decision of the United States Board of Tax Appeals (now the United States Tax Court), determining a specified deficiency in the estate tax of a resident of Tennessee who died on March 16, 1937, the executor of Benjamin Franklin McGrew assigns error in two aspects.

1. The first error charged is that, upon a false predicate that the conveyances were made in contemplation of death within the meaning of Section 302...

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