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FORSTER v. SAUBER

No. 12074.

249 F.2d 379 (1957)

Eloise Arms FORSTER, as Assignee of State Bank and Trust Company, Executor of the Estate of Elizabeth G. Arms, Deceased, Plaintiff-Appellant, v. E. J. SAUBER, Director of Internal Revenue, Chicago, Illinois, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

November 4, 1957.

Attorney(s) appearing for the Case

James D. Peterson, Chicago, Ill., for appellant.

Charles K. Rice, Asst. Atty. Gen., S. Dee Hanson, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Robert Tieken, U. S. Atty., Chicago, Ill., John N. Stull, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Fred E. Youngman, Attys., Dept. of Justice, Washington, D. C., Donald S. Lowitz, Asst. U. S. Atty., Chicago, Ill., for appellee.

Before DUFFY, Chief Judge, and FINNEGAN and LINDLEY, Circuit Judges.

LINDLEY, Circuit Judge.

The only question raised in this appeal from a decision of the United States District Court is whether, under Section 811(c) (1) (B) of the Internal Revenue Code of 1939, 26 U.S.C. (1952 Ed.), § 811, the gross estate of the decedent for federal tax purposes includes the value, at the date of the decedent's death, of two survivorship annuity contracts, which she purchased during her lifetime.

The decedent, Mrs. Elizabeth Arms, in...

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