ESTATE OF LANGER v. COMMISSIONER

Docket Nos. 16756, 16757, 18396, 18397.

16 T.C. 41 (1951)

ESTATE OF R. L. LANGER, DECEASED, ELEANORE LANGER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELEANORE LANGER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. C. ABBOTT LINDSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PAULINE LINDSEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 12, 1951.


Attorney(s) appearing for the Case

Austin H. Peck, Jr., Esq., for the petitioners.

L. C. Aarons, Esq., for the respondent.


These proceedings return to us by mandate of the United States Court of Appeals for the Ninth Circuit, issued under its opinion of July 14, 1950, 183 Fed. (2d) 758, reversing our prior decision of September 29, 1949, in these proceedings (Findings of Fact and Opinion reported at 13 T.C. 419). The mandate directs:

It is now here ordered and adjudged by this court, that the decision of the said Tax Court of the United States in each of...

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