MUIR v. COMMISSIONER OF INTERNAL REVENUE

No. 6054.

182 F.2d 819 (1950)

MUIR et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Fourth Circuit.

Decided June 8, 1950.


Attorney(s) appearing for the Case

Charles M. Cork, Macon, Ga. (C. Baxter Jones, Macon, Ga., on brief), for petitioners.

S. Walter Shine, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General; Ellis N. Slack, Helen Goodner and Sumner M. Redstone, Special Assistants to the Attorney General, on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

This appeal involves five cases consolidated for trial in the Tax Court which held, three members dissenting, that there were deficiencies in the income taxes for the years 1937-1943 inclusive of William Edward Muir who died while the cases were pending below. There is no dispute as to any material fact.

The taxpayer, an alien who resided in England, was the son of Francis and Ellen Margaret Muir. His father's will was duly admitted to...

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