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COMMISSIONER OF INTERNAL REVENUE v. ESTATE OF WILLIAMS

No. 6844.

216 F.2d 598 (1954)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of J. B. WILLIAMS, Deceased, Tommy J. Williams and Charles J. Williams, Administrators, and Rosa Williams, Respondents.

United States Court of Appeals, Fourth Circuit.

Decided November 8, 1954.

Attorney(s) appearing for the Case

Elmer J. Kelsey, Special Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Hilbert P. Zarky, Special Assts. to the Atty. Gen., on brief), for petitioner.

J. Spencer Bell and Bruce Gebhardt, Charlotte, N. C. (Bell, Bradley, Gebhardt & DeLaney, Charlotte, N. C., on brief), for respondents.

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

DOBIE, Circuit Judge.

This is a petition brought by the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States, holding that the Commissioner's assessment of deficiencies in the taxpayers' federal income and victory taxes for 1943 and federal income taxes for 1944 and 1945 is barred by the three-year period of limitations provided by Section 275(a) of the Internal Revenue Code, 26 U.S.C.A. § 275(a). The only question that...

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