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C. I. R. v. JOHNSON

Nos. 5478-5481.

267 F.2d 382 (1959)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Earl JOHNSON et al., Executors, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. HOWES LEATHER COMPANY, INC., Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Edith E. BOYER, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Everett W. PERVERE, Respondent.

United States Court of Appeals First Circuit.

June 5, 1959.

Attorney(s) appearing for the Case

Grant W. Wiprud, Atty. Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., were on brief for petitioner.

Robert W. Meserve, Boston, Mass., with whom William Shelmerdine, Jr., and Nutter, McClennen & Fish, Boston, Mass., were on brief, for Earl Johnson and others, Executors, Edith E. Boyer and Everett W. Pervere, respondents.

Mason G. Kassel, New York City, with whom Harry J. Rudick, John K. Watson, Jr., and Lord, Day & Lord, New York City, were on brief, for Howes Leather Company, Inc., respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

The Commissioner of Internal Revenue has filed petitions for review of four decisions of the Tax Court of the United States entered on September 9, 1958 which decisions were based upon an opinion filed July 11, 1958, 30 T.C. 909. The four taxpayers concerned are the Estate of Ernest G. Howes, deceased, Edith E. Boyer, Everett W. Pervere and Howes Leather Company, Inc. The first three taxpayers were stockholders...

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