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CRONIN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 10476.

164 F.2d 561 (1947)

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

Circuit Court of Appeals, Sixth Circuit.

December 3, 1947.

Attorney(s) appearing for the Case

William C. Allee, of Detroit, Mich., (William C. Allee and Havelock J. Northmore, both of Detroit, Mich., on the brief), for petitioners.

Carlton Fox, of Washington, D. C. (Theron L. Caudle, Sewall Key, Lee A. Jackson, and Carlton Fox, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS, and MARTIN, Circuit Judges.

SIMONS, Circuit Judge.

The principal question raised by the petition for review is whether the decedent who died in 1940, transferred to his wife in 1935 life insurance policies in contemplation of death within the meaning of § 811(c) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811(c), so as to require including them in his estate in computing the estate tax. Subordinate questions involve the value of an apartment building belonging to the...

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