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CASWELL'S ESTATE v. COMMISSIONER OF INTERNAL REV.

No. 13523.

211 F.2d 693 (1954)

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

United States Court of Appeals Ninth Circuit.

April 1, 1954.

Attorney(s) appearing for the Case

Seaman & Dick, Wareham C. Seaman, Stockton, Cal., for petitioners.

H. Brian Holland, Asst. Atty. Gen., Meyer Rothwacks, Ellis N. Slack, A. F. Prescott, William L. Norton, Jr., Sp. Assts. to Atty. Gen., Charles W. Davis, Chief Counsel, Bureau of Internal Revenue, Washington, D. C., for respondents.

Before MATHEWS, STEPHENS and BONE, Circuit Judges.

MATHEWS, Circuit Judge.

Wallace Caswell and Charles Henry Caswell, residents of Stanislaus County, California, died in 1949. Thereafter respondent, the Commissioner of Internal Revenue, determined that there was a deficiency of $7,828.97 in respect of Wallace Caswell's income tax for 1945, and that there was a deficiency of $5,278.10 in respect of Charles Henry Caswell's income tax for 1945. Petitioners, the estates of the Caswells, petitioned the Tax Court for redeterminations...

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