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COMMISSIONER OF INTERNAL REVENUE v. FLEMING

No. 11519.

155 F.2d 204 (1946)

COMMISSIONER OF INTERNAL REVENUE v. FLEMING.

Circuit Court of Appeals, Fifth Circuit.

May 8, 1946.

Attorney(s) appearing for the Case

I. Henry Kutz, J. Louis Monarch, and Melva M. Graney, Sp. Assts. to Atty. Gen., Sewall Key, Acting Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

Harry C. Weeks and B. L. Bird, both of Fort Worth, Tex., for respondent.

Before HOLMES, McCORD, and WALLER, Circuit Judges.

McCORD, Circuit Judge.

This is an appeal from a decision of the Tax Court denying a claim by the Commissioner of a deficiency in the gift tax of William Fleming for the year 1938. After the original case had been submitted and briefs filed, the Commissioner amended his answer and raised for the first time the question of the liability of respondent for taxes on certain funds used to purchase insurance on the life of his wife wherein his daughter was named beneficiary...

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