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COLE'S ESTATE v. COM'R OF INTERNAL REVENUE

Nos. 12723, 12724.

140 F.2d 636 (1944)

COLE'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Eighth Circuit.

February 18, 1944.

Attorney(s) appearing for the Case

Ira C. Oehler, of St. Paul, Minn., for petitioners.

Irving I. Axelrod, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen. and Sewall Key and Joseph M. Jones, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before THOMAS, JOHNSEN, and VAN VALKENBURGH, Circuit Judges.

THOMAS, Circuit Judge.

These are petitions for review of decisions of the Tax Court of the United States, affirming a determination by the Commissioner of Internal Revenue of a deficiency of $10,174.49 in estate tax against the estate of Mary M. Cole, and redetermining a deficiency of $10,130.83 against the estate of Haydn S. Cole. Pursuant to an order of this court the two cases were consolidated for submission here, as they were in the Tax Court; and they may conveniently...

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