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UPDIKE v. COMMISSIONER OF INTERNAL REVENUE

No. 10718.

88 F.2d 807 (1937)

UPDIKE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

March 6, 1937.

Attorney(s) appearing for the Case

Alfred G. Ellick, of Omaha, Neb. (Edward J. Shoemaker, of Omaha, Neb., on the brief), for petitioner.

Joseph M. Jones, Sp. Asst. to the Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, WOODROUGH, and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

Edward Updike, a resident of Omaha, Neb., died July 29, 1931, at the age of 91 years, 10 months, and 6 days. The Commissioner of Internal Revenue, in 1934, gave notice to his three sons of a proposed assessment against them of $11,401.93 constituting their liability as transferees of property of the deceased under section 315 (b) Revenue Act 1926, 44 Stat. 80 (see 26 U.S.C.A. § 427 (b), and section 316 of the Revenue Act of 1926 (26 U.S...

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