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ARMSTRONG'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 8573.

146 F.2d 457 (1944)

ARMSTRONG'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 30, 1945.

Attorney(s) appearing for the Case

Moses Levitan, of Chicago, Ill., for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Morton Rothschild, and J. P. Wenchel, Department of Justice, all of Washington, D. C., and J. Louis Monarch and Harry Baum, Sp. Assts. to Atty. Gen., for respondent.

Before EVANS, SPARKS, and KERNER, Circuit Judges.

SPARKS, Circuit Judge.

This petition to review a decision of the Tax Court presents the question of the value of a trust corpus, if any, to be included in the gross estate of the decedent. The Commissioner asserted, and the Tax Court held, that the full value of the corpus was to be included, while the taxpayer asserted that it should be excluded in its entirety, or if included at all, only at the amount fixed for its sale under the provisions of a trust agreement...

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