First National Bank at Lubbock, Trustee v. United States

INGRAHAM, Circuit Judge:

This action was brought by taxpayer as executor of the estate of Vera Harrell for a refund of estate taxes paid. The Commissioner of Internal Revenue determined that four gifts of property made by decedent to her daughter within four months of death had been made “in contemplation of death” under § 2035 of the Internal Revenue Code, 1 and assessed a deficiency. Taxpayer’s timely claim for refund having been disallowed, suit was instituted in the court below. The ease was tried to a jury, which answered special interrogatories in favor of taxpayer, and the district…