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HAYES v. COMMISSIONER OF INTERNAL REVENUE

No. 3422.

161 F.2d 689 (1947)

HAYES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

May 15, 1947.

Attorney(s) appearing for the Case

Earl Bohannon, of Parsons, Kan., for petitioner.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Sewall Key, Acting Asst. Atty. Gen., Lee A. Jackson and Newton K. Fox, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before PHILLIPS, BRATTON, and HUXMAN, Circuit Judges.

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States.

The facts were stipulated. Sadie Corbett Hayes1 is the widow of Alfred Leslie Hayes,2 who died intestate on February 12, 1943. There has been no administration of Hayes' estate.

On March 6, 1943, petitioner filed, with the Collector for the District of Kansas, a joint return for 1942, including...

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