Oliver v. Bell

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 judge, before whom the case was tried without a jury, determined as a fact that the property was transferred “in contemplation of death”.

Mr.…