BEACH v. BUSEY

No. 10210.

156 F.2d 496 (1946)

BEACH v. BUSEY.

Circuit Court of Appeals, Sixth Circuit.

July 15, 1946.


Attorney(s) appearing for the Case

Mark A. Loofbourrow, of Cleveland, Ohio (Squire, Sanders & Dempsey, of Cleveland, Ohio, on the brief; Warner M. Pomerene, of Coshocton, Ohio, and Mark A. Loofbourrow, of Cleveland, Ohio, of counsel), for appellant.

P. R. Mickey, of Washington, D. C. (Sewall Key, Helen R. Carloss, and James P. Garland, all of Washington, D. C., and Ray J. O'Donnell, of Columbus, Ohio, on the brief), for appellee.

Before SIMONS, ALLEN, and MILLER, Circuit Judges.


SIMONS, Circuit Judge.

Upon the consideration of many cases involving inclusion of property in the gross estate of a decedent under § 302(c) of the Revenue Act of 1926 as amended, Internal Revenue Code § 811(c), 26 U.S. C.A. Int.Rev.Code, § 811(c), there emerges an interpretation (after some mutations, as in Helvering v. St. Louis Union Trust Co., 296 U.S. 39, 56 S.Ct. 74, 80 L.Ed. 29, 100 A.L.R. 1239, and Becker v. St...

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