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HELFRICH'S ESTATE v. COMMISSIONER OF INT. REV.

No. 8378.

143 F.2d 43 (1944)

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

Circuit Court of Appeals, Seventh Circuit.

Petition for Rehearing Denied July 11, 1944.

Attorney(s) appearing for the Case

Walter S. Underwood, Winfield T. Durbin, and Leland K. Neeves, all of Chicago, Ill., for petitioners.

Samuel O. Clark, Jr., Sewall Key, and L. W. Post, Dept. of Justice, and J. P. Wenchel and R. F. Staubly, Bureau of Internal Revenue, all of Washington, D. C., for respondent.

Before MAJOR, KERNER, and MINTON, Circuit Judges.

MINTON, Circuit Judge.

This is a petition to review a decision of the Tax Court upholding the Commissioner's assessment of a deficiency in estate tax of $1,271.83 against the estate of John Howard Helfrich and his executors. The dispute arises over the inclusion in the gross estate of the balances at decedent's death of four savings accounts created by him during his lifetime. The facts were stipulated.

On November 26, 1934, decedent opened a savings account...

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