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HESS v. C. I. R.

Nos. 12839-12841, 12871-12873.

271 F.2d 104 (1959)

H. Lloyd HESS and Erla M. G. Hess, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Bernice GARBER, Deceased, J. Perry Garber, Executor; and Estate of J. Perry Garber, Deceased, John F. Garber, Executor, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frank P. HECKEL and Mary G. Heckel, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. E. Lloyd HESS and Erla M. G. Hess, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Bernice GARBER, Deceased, J. Perry Garber, Executor; and Estate of J. Perry Garber, Deceased, John F. Garber, Executor, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Frank P. HECKEL and Mary G. Heckel, Respondents.

United States Court of Appeals Third Circuit.

Decided October 16, 1959.

Attorney(s) appearing for the Case

Richard S. Doyle, Washington, D. C. (Jules G. Körner, III, Washington, D. C., Blair, Korner, Doyle & Worth, Washington, D. C., on the brief), for taxpayers.

Kenneth E. Levin, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D. C., on the brief), for Commissioner.

Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

BIGGS, Chief Judge.

The issues presented arise out of the death benefits paid to the taxpayers, children of Eli Garber and the estate of one of them, pursuant to the provisions of pension plans inaugurated and carried into effect by Penn Dairies, Inc. and Garber Ice Cream Company. See Estate of Garber v. Commissioner of Internal Revenue, decided contemporaneously with the cases at bar, 3 Cir., 1959, 271 F.2d 97. The taxpayers sued...

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