HOWE v. UNITED STATES

No. 8424.

142 F.2d 310 (1944)

HOWE v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied June 6, 1944.


Attorney(s) appearing for the Case

J. Albert Woll, U. S. Atty., of Chicago, Ill., Samuel O. Clark, Jr., Sewall Key and Melva M. Graney, Asst. Attys. Gen. (A. F. Prescott and Louise Foster, Sp. Assts. to Atty. Gen., and John B. Stephan, Asst. U. S. Atty., of Chicago, Ill., on the brief), for appellant.

Herbert Bebb, of Chicago, Ill., for appellee.

Before SPARKS, MAJOR, and MINTON, Circuit Judges.


MAJOR, Circuit Judge.

This is an appeal from a District Court judgment favorable to plaintiff, entered June 25, 1943, in a suit for the recovery of a gift tax for 1937 assessed against and paid under protest by plaintiff's testatrix. In 1935 plaintiff's testatrix created a trust for the benefit of her seven children and in 1937 transferred additional property to this trust, which she reported on her gift tax return at a valuation of $33,500. She claimed seven exclusions...

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