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IVERSON'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

Nos. 15928-15931.

255 F.2d 1 (1958)

ESTATE of John IVERSON et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mardrid Reite DAVISON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of John IVERSON, et al., and Ellen Myers and Charlotte Schaeffer, co-executrices of the Estate of Alvilda Iverson, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Ellen MYERS and Charlotte Schaeffer, co-executrices of the Estate of Alvilda Iverson, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

May 9, 1958.

Attorney(s) appearing for the Case

Joseph A. Maun, St. Paul, Minn. (William R. Busch, Burton G. Weisberg, and Bundlie, Kelly & Maun, St. Paul, Minn., were with him on the brief), for petitioners.

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson, A. F. Prescott, and Kenneth E. Levin, Attys., Washington, D. C., were on the brief), for respondent.

Before GARDNER, Chief Judge, and VOGEL and VAN OOSTERHOUT, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

These are petitions to review decisions of the Tax Court (opinion reported 27 T.C. 786) upholding the Commissioner's determination of income tax deficiencies for the years 1947 and 1948 against the Estate of John Iverson,1 Alvilda Iverson,2 and Mardrid Davison. The petitions for review were timely. This court has jurisdiction.

The four petitions...

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