COMMISSIONER OF INTERNAL REV. v. MNOOKIN'S ESTATE

No. 14102.

184 F.2d 89 (1950)

COMMISSIONER OF INTERNAL REVENUE v. MNOOKIN'S ESTATE.

United States Court of Appeals Eighth Circuit.

August 23, 1950.


Attorney(s) appearing for the Case

Francis W. Sams, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General; and Ellis N. Slack and Robert N. Anderson, Special Assistants to the Attorney General, on the brief), for petitioner.

John H. McEvers, Kansas City, Mo. (Reece A. Gardner and G. Lee Burns, and Stinson, Mag, Thomson, McEvers & Fizzell all of Kansas City, Mo., on the brief), for respondent.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.


RIDDICK, Circuit Judge.

This proceeding for review of a decision of the Tax Court of the United States involves the income and victory tax liability of a decedent, Samuel Mnookin, for the taxable period January 1, 1943, to December 1, 1943. Because of the Current Tax Payment Act of 1943, 26 U.S.C.A.Int. Rev. Acts, page 385 et seq., the computation of decedent's tax liability involves income for the years 1942 and 1943. The Commissioner determined a deficiency in the...

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