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HORWITZ'S ESTATE v. COMMISSIONER OF INTERNAL REV.

Nos. 12805, 12907.

181 F.2d 85 (1950)

HORWITZ'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. MILLER (two cases).

United States Court of Appeals Fifth Circuit.

March 11, 1950.

Attorney(s) appearing for the Case

No. 12805:

Bleecker L. Morse, Galveston, Tex., for petitioner.

Marvin K. Collie, Houston, Tex., Hilbert P. Zarky, Sp. Asst. to Atty. Gen., Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Ch. Cnsl., Bur. Of. Int. Rev., Washington, D. C., Claude R. Marshall, Sp. Atty. Bur. of Int. Rev., Washington, D. C., A. F. Prescott, Sp. Asst. to Atty. Gen., Fred E. Youngman, Sp. Asst. to Atty. Gen., for respondent.

No.12907:

Theron L. Caudle, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to Atty. Gen., Charles Oliphant, Ch. Cnsl., Bur. of Int. Rev., Washington, D. C., Claude R. Marshall, Sp. Atty. Bur. of Int. Rev., Washington, D. C., Hilbert P. Zarky, Sp. Asst. to Atty. Gen., for petitioner.

Marvin K. Collie, Houston, Tex., W. B. Browder, Jr., Houston, Tex., for respondents.

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

WALLER, Circuit Judge.

The question involved in these cases is whether the estate of Will Horwitz, deceased, is taxable upon the entire income realized in 1943 from the operation of a theatre or whether one-fourth of that income was taxable as community income to the former wife of Horwitz.

The Commissioner, playing safe, assessed such income both to the estate and to the widow.

Specifically, the single issue in these appeals is whether the sum of...

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