Court of Appeals for the Third Circuit November 1, 1939, 7001-7003 (Denniston v. Commissioner of Internal Revenue)

*926

MARIS, Circuit Judge.

These petitions for review of decisions of the Board of Tax Appeals involve an estate tax deficiency assessed against the executor of the estate of Eleanor H. Denniston and against trustees to whom she had in her lifetime transferred her property.

Eleanor H. Denniston, the decedent, was born on May 6, 1857, and died March 13, 1934.