THOMAS v. C. I. R.

Nos. 13401-13404.

266 F.2d 297 (1959)

Anthony V. THOMAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Joseph M. THOMAS, Deceased, Anthony V. Thomas, Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. George J. THOMAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (two cases).

United States Court of Appeals Sixth Circuit.

April 2, 1959.


Attorney(s) appearing for the Case

Everett H. Davidson, Lorain, Ohio, for petitioners.

George F. Lynch, Washington, D. C., Charles K. Rice, Lee A. Jackson, Robert N. Anderson and S. Dee Hanson, Dept. of Justice, Washington, D. C., on brief, for respondent.

Before SIMONS, Chief Judge, McALLISTER, Circuit Judge, and JONES, District Judge.


McALLISTER, Circuit Judge.

Anthony V. Thomas, Joseph M. Thomas and George J. Thomas were brothers and co-partners in a number of business enterprises. Joseph died in the fire of the Steamship Noronic at Toronto on September 17, 1949. Upon his death, more than $180,000 in cash was found in his safe deposit box. In the course of the administration of Joseph's estate, Anthony, George and the estate of Joseph were adjudged to be the owners of a one-third interest in the...

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