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GUENZEL'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 15956.

258 F.2d 248 (1958)

ESTATE OF Carl J. GUENZEL, Deceased, Ernest Usher Guenzel and Carl Stanley Guenzel, Executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

July 22, 1958.

Attorney(s) appearing for the Case

Robert C. Guenzel, Lincoln, Neb., for petitioners.

James P. Turner, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and A. F. Prescott, Attys., Washington, D. C., were with him on the brief), for respondent.

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

VAN OOSTERHOUT, Circuit Judge.

This is a petition to review the decision of the Tax Court (opinion reported 28 T.C. 59) which upheld a deficiency assessment of estate tax against the executors of the Estate of Carl J. Guenzel, who will hereinafter be referred to as taxpayers. The assessment was based upon the inclusion of the corpus of the Carl J. Guenzel Trust in the gross estate of Carl J. Guenzel.

Carl J. Guenzel died on...

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