PARISH'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 10234.

187 F.2d 390 (1951)

PARISH'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Seventh Circuit.

Decided February 26, 1951.


Attorney(s) appearing for the Case

Allin H. Pierce, Arthur Basse, Jr., and Bowen E. Schumacher, all of Chicago, Ill., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, S. Walter Shine, Lee A. Jackson and Melva M. Graney, Sp. Assts. to the Atty. Gen., for respondent.

Before MAJOR, Chief Judge, and LINDLEY and SWAIM, Circuit Judges.


MAJOR, Chief Judge.

This is a petition to review a decision of the Tax Court of the United States, entered October 6, 1949, which determined a deficiency in petitioner's Federal estate tax in the amount of $14,876.72. The issue which the case presents, decided adversely to the petitioner, is whether certain gifts made by the decedent, William W. Parish, to his four adult children were made in contemplation of death within the meaning of Sec. 811(c) of the Internal...

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