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JONES v. COMMISSIONER OF INTERNAL REVENUE

No. 11316.

222 F.2d 891 (1955)

Clarence B. JONES and Nancy Brown Jones, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

June 1, 1955.

Attorney(s) appearing for the Case

Middleton Miller, Robert H. Kinderman, Chicago, Ill., Sidley, Austin, Burgess & Smith, Chicago, Ill., of counsel, for petitioners.

H. Brian Holland, Asst. Atty. Gen., Karl Schmeidler, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., Ellis N. Slack, Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for respondent.

Before DUFFY, Chief Judge, and MAJOR and FINNEGAN, Circuit Judges.

DUFFY, Chief Judge.

This is a petition for a review of a decision of the Tax Court reported in 22 T.C. 407. Petitioners, husband and wife, filed timely joint income tax returns for the years ending December 31, 1947 and December 31, 1948. Since the contested issue relates only to Clarence B. Jones, he will hereinafter be referred to as the petitioner.

Petitioner's father, Walter C. Jones, died on March 28, 1928. He was the insured...

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