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ESTATE OF WILLIAMS v. COMMISSIONER

Docket No. 27414.

14 T.C.M. 1254 (1955)

T.C. Memo. 1955-321

Estate of J. B. Williams, Deceased, Tommy J. Williams and Charles J. Williams, Administrators, and Rosa Williams v. Commissioner.

United States Tax Court.

Filed December 8, 1955.

Attorney(s) appearing for the Case

Bruce Gebhardt, Esq., 1117 Liberty Life Building, Charlotte, N. C., for the petitioners. Thomas N. Chambers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion Sur Mandate

VAN FOSSAN, Judge:

This proceeding came on for further hearing pursuant to mandate of the Court of Appeals for the Fourth Circuit for the sole purpose of allowing the parties to introduce evidence relating to waivers in extension of the statute of limitations for the taxable years 1943, 1944 and 1945, or the validity of such waivers. See Commissioner v. Estate of J. B. Williams, et al., 216 Fed....

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