COMMISSIONER OF INTERNAL REVENUE v. LASKER'S ESTATE

No. 8365.

141 F.2d 889 (1944)

COMMISSIONER OF INTERNAL REVENUE v. LASKER'S ESTATE.

Circuit Court of Appeals, Seventh Circuit.

April 12, 1944.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and L. W. Post, Asst. Attys. Gen., and J. P. Wenchel and Ralph F. Staubly, Bureau of Internal Revenue, both of Washington, D. C., for petitioner.

Albert L. Hopkins, J. C. Halls, Harry D. Orr, Jr., John P. Wilson, J. Francis Dammann, and Clay Judson, all of Chicago, Ill. (Hopkins, Sutter, Halls & DeWolfe and Wilson & McIlvaine, all of Chicago, Ill., of counsel), for respondents.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.


MAJOR, Circuit Judge.

This is an appeal from a decision of the United States Board of Tax Appeals (now the Tax Court of the United States), holding that certain transfers made by respondents' decedent by trusts executed December 7, 1931 were not to be included in the decedent's gross estate, under Sec. 302 (c) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 26 U.S.C.A. Int.Rev.Acts, page 227.

Inasmuch as there is no dispute as to the facts in the case as found...

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