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COOPER v. C. I. R.

No. 5940.

262 F.2d 530 (1959)

John I. COOPER, H. W. Price, L. W. Price, June Price Danglade, Doris Lee Tammany, Clara May Edwards, John M. Green, and True W. Childs Trust, H. W. Price, Trustee, and L. W. Price, Successor Trustee to John I. Cooper, Deceased Trustee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

Rehearing Denied December 29, 1958.

Certiorari Denied March 23, 1959.

Attorney(s) appearing for the Case

R. L. Letton, Pittsburg, Kan., for petitioners.

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

Before PHILLIPS, MURRAH and LEWIS, Circuit Judges.

Certiorari Denied March 23, 1959. See 79 S.Ct. 724.

PHILLIPS, Circuit Judge.

This is a petition to review a decision of the Tax Court. The petitioners are the John I. Cooper, H. W. Price and others Trust1 and H. W. Price and L. W. Price, trustees of such taxpayer trust. Deficiencies for the years 1950 to 1953, inclusive, are involved. The taxpayer trust filed fiduciary income tax returns for estates and trusts for such years. The...

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