COMMISSIONER OF INT. REVENUE v. KILPATRICK'S ESTATE

Nos. 9477, 9478.

140 F.2d 887 (1944)

COMMISSIONER OF INTERNAL REVENUE v. KILPATRICK'S ESTATE. KILPATRICK'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 18, 1944.


Attorney(s) appearing for the Case

Morton K. Rothschild, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Helen R. Carloss, all of Washington, D. C., on the brief), for the Commissioner.

John M. Hudson, of Detroit, Mich. (Bulkley, Dickinson, Wright & Davis, of Detroit, Mich., on the brief), for Kilpatrick's Estate.

Before HICKS, ALLEN, and McALLISTER, Circuit Judges.


HICKS, Circuit Judge.

No. 9477. The Commissioner's petition to review presents substantially the same question considered in Commissioner v. Estate of Frederick L. Alldis, 6 Cir., 140 F.2d 885, and the decision of the Board is affirmed upon the authority of that case.

No. 9478. A second question is raised by the petition for review filed by Kilpatrick's executor. By letter dated March 11, 1941, the Commissioner notified petitioner...

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