NICKOLL'S ESTATE v. C. I. R.

No. 12978.

282 F.2d 895 (1960)

ESTATE of Clara NICKOLL, Deceased, B. E. Nickoll, Executor and B. E. Nickoll, Individually, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 12, 1960.


Attorney(s) appearing for the Case

Maurice Weinstein, Milwaukee, Wis., for petitioners.

Charles K. Rice, Asst. Atty. Gen., Tax Division, Sharon L. King, Atty., U. S. Dept. of Justice, Washington, D. C., Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before HASTINGS, Chief Judge, and SCHNACKENBERG and KNOCH, Circuit Judges.


HASTINGS, Chief Judge.

This appeal is taken pursuant to 26 U.S.C.A. § 7482 to review a decision of the Tax Court of the United States which found a deficiency of $4,922.90 in the 1953 income tax of estate of Clara Nickoll, deceased, B. E. Nickoll, executor and B. E. Nickoll, individually. 32 T.C. 1346 (1959). Mrs. Nickoll died in mid-1953; her husband filed a joint return for that year. The estate of Mrs. Nickoll was closed and...

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