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SLADE'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 267, Docket 21994.

190 F.2d 689 (1951)

SLADE'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided July 30, 1951.

Attorney(s) appearing for the Case

Webster, Sheffield & Horan, New York City, for petitioner; Frederick Sheffield, Henry Cassorte Smith and Frederick R. Van Vechten, Jr., New York City, of counsel.

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

Before SWAN, Chief Judge, and AUGUSTUS N. HAND and L. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

This is a petition for review of a decision of the Tax Court, 15 T.C. 752, four judges dissenting, which included in the estate of Francis Louis Slade (the "grantor") for estate tax purposes the value of a life estate granted his wife by a trust created in 1929. If the value of the life estate was properly included in the grantor's estate, a deficiency of $52,680.73 is due.

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