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COMMISSIONER OF INTERNAL REVENUE v. MILLER

Nos. 12401-12403.

226 F.2d 618 (1955)

COMMISSIONER OF INTERNAL REVENUE v. Mary MILLER. COMMISSIONER OF INTERNAL REVENUE v. Joe CRISTO. COMMISSIONER OF INTERNAL REVENUE v. Clara CORTESE.

United States Court of Appeals Sixth Circuit.

October 18, 1955.

Attorney(s) appearing for the Case

H. Brian Holland, Daniel A. Taylor, Ellis N. Slack, Herbert Zarky, and Grant W. Wiprud, Washington, D. C., for petitioner.

Daniel W. Loeser, Cleveland, Ohio, for respondents.

Before SIMONS, Chief Judge, and ALLEN and MARTIN, Circuit Judges.

PER CURIAM.

In these three cases consolidated for hearing, the Commissioner of Internal Revenue challenges the correctness of the decision of United States Tax Judge Fisher, reviewed and sustained by the Tax Court of the United States, that cash distributions to employees in total liquidation of a certain employees' retirement trust fund, set up by their former employer, paid to them on account of their "separation from the service" within the meaning of section 165...

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