OLIVER v. BELL

No. 6828.

103 F.2d 760 (1939)

OLIVER et al. v. BELL.

Circuit Court of Appeals, Third Circuit.

April 5, 1939.


Attorney(s) appearing for the Case

Henry O. & Oliver Evans, of Pittsburgh, Pa. (Henry O. Evans and Oliver Evans, both of Pittsburgh, Pa., of counsel), for appellants.

James W. Morris, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and John E. Garvey, Sp. Assts. to Atty. Gen., and Charles F. Uhl, U. S. Atty., of Pittsburgh, Pa., for appellee.

Before DAVIS, MARIS, and BUFFINGTON, Circuit Judges.


DAVIS, Circuit Judge.

This was a suit by plaintiffs to recover $444,492.10 which they, as executors of the estate of David B. Oliver, deceased, paid to defendant on a deficiency assessment of estate taxes made against the estate of David B. Oliver because in his lifetime he transferred to his children and grandchildren "in contemplation of death" certain property which they did not include in his gross estate when making the tax return.

The learned district...

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