BLACKBURN'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 12694.

180 F.2d 952 (1950)

BLACKBURN'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

United States Court of Appeals, Fifth Circuit.

March 2, 1950.


Attorney(s) appearing for the Case

Whitfield H. Marshall, Houston, Tex., L. Keith Simmer, Houston, Tex., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Chief Counsel Bureau of Internal Revenue, Washington, D. C., John W. Smith, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., George Webster, Sp. Asst. to Atty. Gen., Fred E. Youngman, Sp. Asst. to Atty. Gen., for respondent.

Before HUTCHESON, Chief Judge, and WALLER and BORAH, Circuit Judges.


HUTCHESON, Chief Judge.

By its petition for review, taxpayer, the Estate of Catherine Cox Blackburn, deceased, brings here for decision two questions determined against it in the Tax Court.

One of these is whether, during the period of administration, the estate is taxable on one-half, as contended by taxpayer, or the whole, as determined by the commissioner, of the income from property and a business which the deceased and her husband, residents of Texas...

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