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ESTATE OF LEWIS v. COMMISSIONER

Docket No. 6901.

10 T.C. 1080 (1948)

ESTATE OF JOHN B. LEWIS, HARRIET S. W. LEWIS, JOHN B. LEWIS, JR., ARTHUR H. W. LEWIS, TRUSTEES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 10, 1948.

Attorney(s) appearing for the Case

James F. Armstrong, Esq., and Walter F. Gibbons, Esq., for the petitioners.

Melvin L. Sears, Esq., for the respondent.

This case, which involves an income tax deficiency of $22,347.28 for 1941, is now before us upon remand from the Circuit Court of Appeals for the First Circuit (Lewis v. Commissioner, 160 Fed. (2d) 839). Our original findings of fact and opinion are reported at 6 T.C. 455. After the case was remanded, a further hearing was held, at which additional testimony was taken.

When the...

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