Case Name: John JACOBS and Per Lee Hunt, Executors, Estate of Carrie Jacobs Brown, v. COMMISSIONER OF INTERNAL REVENUE
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1938-03-11
Citations: 95 F.2d 1006
Docket Number: No. 7573
Parties: John JACOBS and Per Lee Hunt, Executors, Estate of Carrie Jacobs Brown, v. COMMISSIONER OF INTERNAL REVENUE.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 95
Pages: 1006–1006

Head Matter:
John JACOBS and Per Lee Hunt, Executors, Estate of Carrie Jacobs Brown, v. COMMISSIONER OF INTERNAL REVENUE.
No. 7573.
Circuit Court of Appeals, Sixth Circuit.
March 11, 1938.
Lynch, Day, Pontius & Lynch, of Canton, Ohio, and James W. Morris, Sewall Key and Herman Oliphant, all of Washington, D. C, for respondent.
Before HICKS, SIMONS, and ALLEN, Circuit Judges.

Opinion:
PER CURIAM.
Upon consideration of the stipulation of the parties filed herein the 11th day of March, 1938, it is by the court, adjudged, ordered, and decreed that there is a deficiency of $1,816.70 in federal estate tax due from the estate of Carrie Jacobs Brown, deceased, and that this cause be, and the same is hereby, remanded to the United States Board of Tax Appeals to enter therein its final order in accordance herewith.