BURNS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 12787, 12811.

177 F.2d 739 (1949)

BURNS et al. v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. BURNS et al.

United States Court of Appeals Fifth Circuit.

November 10, 1949.


Attorney(s) appearing for the Case

Joseph B. Brennan, Atlanta, Ga., for taxpayer.

Abbott M. Sellers, Ellis N. Slack, Virginia H. Adams, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., Charles E. Lowery, Sp. Atty., for respondents.

Before HUTCHESON, McCORD and SIBLEY, Circuit Judges.


McCORD, Circuit Judge.

This is a petition and cross-petition for review of a decision of the Tax Court sustaining a deficiency assessment in estate taxes against the executors of the estate of James E. Frizzell.

By stipulation between the parties both appeals have been consolidated for our review, since they present substantially similar issues of law and fact.

The main questions presented are: (1) whether...

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