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HELVERING v. TETZLAFF

No. 12691.

141 F.2d 8 (1944)

HELVERING, Commissioner of Internal Revenue, v. TETZLAFF et al.

Circuit Court of Appeals, Eighth Circuit.

March 1, 1944.

Attorney(s) appearing for the Case

Irving I. Axelrod, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Stanley B. Houck, of Minneapolis (L. E. Melrin, of Minneapolis, on the brief), for respondents.

Before THOMAS, JOHNSEN, and VAN VALKENBURGH, Circuit Judges.

VAN VALKENBURGH, Circuit Judge.

This appeal expressly involves and is limited to an estate tax, and is based upon a petition of the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States. The taxpayers. respondents herein, are the duly qualified executors of Eugene Tetzlaff, deceased, who died on August 10, 1939, at the age of 74 years. The Tax Court found his survivors to consist of his wife, three sons, a daughter and her husband...

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