Atkins v. Commissioner

FOSTER, Circuit Judge.

As appears by the decision of the Board of Tax Appeals, the question presented in this ease is whether the sum of $23,625.24, representing one-half the amount of notes given by decedent to his sons, is deductible from the decedent’s gross estate in the computation of federal estate taxes. The findings of fact by the board, which are set out in full, are as follows:

“Decedent, John B. Atkins, died intestate on October 28, 1923, a resident of the state of Louisiana. Prior to July, 1922, he had given his two daughters homes and cash from time to time and kept an accurate…