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BERNSTEIN v. C. I. R.

No. 17407.

267 F.2d 879 (1959)

Lillian BERNSTEIN, Executrix of the Estate of Kalman Bernstein, deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

May 29, 1959.

Attorney(s) appearing for the Case

Taylor, Dowling, Culverhouse & DeCarion, George H. DeCarion, Harry G. Taylor, Miami, Fla., for petitioner.

Davis W. Morton, Jr., Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Attys., Arch M. Cantrall, Chief Counsel, John M. Morawski, Sp. Atty., Internal Revenue Service, Washington, D. C., for respondent.

Before RIVES, JONES and WISDOM, Circuit Judges.

JONES, Circuit Judge.

The Commissioner of Internal Revenue determined deficiencies in the income taxes of Kalman Bernstein for the years 1943, 1944 and 1945. He died on January 21, 1953. His executrix, who for convenience will be referred to as the taxpayer, sought a redetermination of the taxes by the Tax Court. On facts, mostly stipulated, the Tax Court made extended findings and conclusions and directed that a decision be entered under its Rule 50.

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