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COMMISSIONER OF INTERNAL REVENUE v. NATHAN'S ESTATE

No. 9228.

159 F.2d 546 (1947)

COMMISSIONER OF INTERNAL REVENUE v. NATHAN'S ESTATE.

Circuit Court of Appeals, Seventh Circuit.

February 11, 1947.

Attorney(s) appearing for the Case

Sewall Key, J. Louis Monarch and L. W. Post, Asst. Attys. Gen., and J. P. Wenchel and John T. Rogers, Bureau of Int. Rev., both of Washington, D. C., for petitioner.

Myron E. Wisch, of Chicago, Ill., for respondent.

Before EVANS, MAJOR, and KERNER, Circuit Judges.

EVANS, Circuit Judge.

This appeal involves the Federal estate taxes of the deceased, Charles Nathan. The controversy arises out of a trust created in 1941 by him. He died in April, 1943.

Petitioner argues that the funds in said trust should be included in decedent's gross estate for the purpose of Federal estate tax, subject only to the deduction of the value of a sister's life estate.

Respondent contends, and the Tax Court accepted her contention...

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