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HUMPHREY'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 11920.

162 F.2d 1 (1947)

HUMPHREY'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

July 2, 1947.

Attorney(s) appearing for the Case

R. B. Cannon, of Fort Worth, Tex., for petitioner.

Carlton Fox and Lee A. Jackson, 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 respondent.

Before SIBLEY, HOLMES, and WALLER, Circuit Judges.

SIBLEY, Circuit Judge.

The case relates to the estate taxes of Albert P. Humphrey, who died testate February 23, 1942, the reported value of his estate being $185,475. On January 18, 1941, within two years prior to his death, decedent and his wife each made cash gifts to their two sons of $40,000. The Commissioner included this $40,000 in the gross estate of decedent and taxed it. The Tax Court sustained this action, finding that the $40,000 was as a matter of fact...

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