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COMMISSIONER OF INTERNAL REVENUE v. SPIEGEL'S ESTATE

No. 8932.

159 F.2d 257 (1946)

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

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 23, 1947.

Writ of Certiorari Granted April 28, 1947.

Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to Atty. Gen., J. P. Wenchel and John T. Rogers, Bureau of Internal Revenue, both of Washington, D. C., Douglas W. McGregor, Asst. Atty. Gen., and Melva M. Graney, Atty., Department of Justice, of Washington, D. C., for petitioner.

Herbert A. Friedlich, Paul M. Godehn, Louis A. Kohn and Harry Thom, all of Chicago, Ill. (Mayer, Meyer, Austrian & Platt, of Chicago, Ill., of counsel), for respondent.

Before EVANS, KERNER, and MINTON; Circuit Judges.

Writ of Certiorari Granted April 28, 1947. See 67 S.Ct. 1202.

MINTON, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from a decision of the Tax Court excluding from the provisions of the Estate Tax Law1 the corpus and certain accumulated income thereon of an inter vivos trust executed by one Sidney M. Spiegel. The property conveyed in trust to Spiegel and another as trustees consisted of certain stocks...

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