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COCHRAN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 13702.

173 F.2d 504 (1949)

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

United States Court of Appeals Eighth Circuit.

March 8, 1949.

Attorney(s) appearing for the Case

Harold C. Hanke, of St. Louis, Mo. (Luther Ely Smith, of St. Louis, Mo., on the brief), for petitioners.

Melva M. Graney, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen. and George A. Stinson, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and RIDDICK, Circuit Judges.

WOODROUGH, Circuit Judge.

The petition here is to review decision of the Tax Court which decides that there is deficiency in estate tax for the estate of Mary V. Cochran who died a resident of Missouri on January 5, 1944. The findings of fact and opinion are reported at 9 T.C. 242.

It appears from the undisputed findings that on June 8, 1928, Mrs. Cochran created a trust and transferred securities to the St. Louis Trust Company...

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