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MADDEN v. COMMISSIONER OF INTERNAL REVENUE

No. 18277.

440 F.2d 784 (1971)

Richard V. MADDEN and Margaret J. Madden, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Seventh Circuit.

March 2, 1971.

Attorney(s) appearing for the Case

John F. Kelly, Riordan, Malone, Kelly & Schlax, Chicago, Ill., for appellants.

Johnnie M. Walters, Asst. Atty. Gen., Stephen Schwarz, Lee A. Jackson, Elmer J. Kelsey, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before KNOCH, Senior Circuit Judge, and CUMMINGS and PELL, Circuit Judges.

PER CURIAM.

This is an appeal from a decision of the Tax Court. Madden v. Commissioner of Internal Revenue, 52 T.C. 845 (1969).

While the factual situation here involved is set forth in detail in the Tax Court's decision, the following is a brief summary thereof.

Madden included in the gross estate in the federal estate tax return of his deceased wife one-half of the value of certain stock owned by them as joint tenants...

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