Loetscher v. Burnet

ROBB, Associate Justice.

Appeal from a decision of the Board of Tax Appeals sustaining a decision of the Commissioner of Internal Revenue, who had assessed a deficiency tax upon gifts of stock dividends made by Christian Loetseher to each of his eight children.

The question for determination is whether the record as a whole, due regard being given to the statutory presumption, substantially supports the conclusion of the Board that these gifts were made “in contemplation of death.”

The government introduced no evidence before the Board. The evidence for the appellants was substantially as…