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GILLETTE'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 12,379.

182 F.2d 1010 (1950)

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

United States Court of Appeals Ninth Circuit.

June 14, 1950.

Attorney(s) appearing for the Case

Edward H. McDermott, Wm. M. Emery and John S. Pennell, all of Chicago, Ill., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Melva M. Graney and Harry Marselli, Sp. Assts. to the Atty. Gen., for respondent.

Before MATHEWS, STEPHENS and ORR, Circuit Judges.

STEPHENS, Circuit Judge.

We are here petitioned to review a Tax Court redetermination of the federal estate tax liability of the Estate of Edwin F. Gillette, deceased.

The Commissioner of Internal Revenue determined that certain inter vivos transfers by decedent of interests in real property had been made in contemplation of death. See Section 811(c) of the Internal Revenue Code, 26 U.S.C.A. § 811(c).1 The value of such interests...

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