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BROOKS v. WILLCUTS

No. 2559.

9 F.Supp. 19 (1934)

BROOKS v. WILLCUTS, Collector of Internal Revenue.

District Court, D. Minnesota, Third Division.

August 1, 1934.

Attorney(s) appearing for the Case

E. S. Stringer (of O'Brien, Horn & Stringer), of St. Paul, Minn., for plaintiff.

Linus J. Hammond, Asst. U. S. Atty., of St. Paul, Minn., and P. E. Miller, Sp. Atty., of Bureau of Internal Revenue, and Ray Johnston, Atty., for Bureau of Internal Revenue, both of Washington, D. C., for defendant.

JOYCE, District Judge.

The burden here is upon the plaintiff and he rests his position upon the regulations of the Treasury Department, Article 13 (1), Regulation 70 (1929), which reads as follows:

"The value of all property includable in the gross estate is the fair market value thereof at the time of the decedent's death. The fair market value is the price at which property would change hands between a willing buyer...

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