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GARTLAND'S ESTATE v. C. I. R.

No. 13294.

293 F.2d 575 (1961)

ESTATE OF Leo M. GARTLAND, Deceased, Matthew Gartland, Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

Rehearing Denied September 7, 1961.

Attorney(s) appearing for the Case

Sol Goodman, Cincinnati, Ohio, M. S. Cassen, Indianapolis, Ind., William A. McSwain, Chicago, Ill., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Joseph Kovner, Lee A. Jackson, I. Henry Kutz, Attys., Tax Division, U. S. Dept. of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, CASTLE, Circuit Judge, and PLATT, District Judge.

PLATT, District Judge.

This is a petition by Matthew Gartland, executor of the estate of Leo M. Gartland, deceased, to review a decision of the Tax Court (1960, 34 T.C. 867) adjudging a deficiency in the Federal estate tax of $84,321.08 in his father's estate, by the inclusion of the property valued at $258,968.29 in a trust created by Matthew F. Gartland, the petitioner's grandfather.

The facts of the case are uncontroverted...

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