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SULLIVAN'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 12027.

175 F.2d 657 (1949)

SULLIVAN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

June 24, 1949.

Attorney(s) appearing for the Case

Philip C. Jones and Albert Mosher, Los Angeles, Cal., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, and Carlton Fox, Sp. Assts. to Atty Gen., for respondent.

Chas. L. Barnard, Valentine Brookes, Arthur H. Kent, Henry D. Costigan, Robert L. Lipman, Stanley Morrison, Harry Horrow, George H. Koster, Scott Lambert and Samuel Taylor, San Francisco, Cal. (Kent & Brookes, McCutchen, Thomas, Matthews, Griffiths & Greene, Orrick, Dahlquist, Neff & Herrington and Pillsbury, Madison & Sutro, San Francisco, Cal., of counsel), as amicus curiae.

Before DENMAN, Chief Judge, and STEPHENS and ORR, Circuit Judges.

DENMAN, Chief Judge:

This is a petition to review a decision of the Tax Court which upheld the Commissioner's determination of deficiencies in the petitioner's estate tax return. Two questions are presented for review: (A) Is the amount of a gift by two joint tenants, husband and wife, to their son, in contemplation of the husband's death, includible in its entirety in the husband's gross estate under 26 U.S.C. § 811...

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