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ST. LOUIS UNION TRUST CO. v. COMMISSIONER OF INTERNAL REV.

No. 13783.

173 F.2d 505 (1949)

ST. LOUIS UNION TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

March 23, 1949.

Attorney(s) appearing for the Case

T. Harley Pollock, of St. Louis, Mo. (Pollock, Tenney & Dahman, and Stanley M. Rosenblum, all of St. Louis, Mo., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to Atty. Gen. (Ellis N. Slack and Lee A. Jackson, Sp. Asst. to Atty. Gen. and Theron Lamar Caudle, Asst. Atty. Gen., on the brief), for respondent.

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

RIDDICK, Circuit Judge.

The question in this case is the same question decided by this court on March 8, 1949, in Estate of Cochran, Deceased, et al. v. Commissioner of Internal Revenue, 8 Cir., 173 F.2d 504. The case is here on a petition to review the decision of the Tax Court sustaining the Commissioner's ruling that property transferred in trust on August 9, 1926, was includible in the settlor's gross estate for estate tax purposes...

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