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STANDARD ASBESTOS MFG. & INSULATING CO. v. C. I. R.

Nos. 16246, 16247.

276 F.2d 289 (1960)

STANDARD ASBESTOS MANUFACTURING AND INSULATING COMPANY, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. George M. RYDER, Executor of the Estate of Alice D. Ryder, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied April 29, 1960.

Attorney(s) appearing for the Case

Harry H. Ellis, Kansas City, Mo., made oral argument for petitioners.

C. Guy Tadlock, Attorney, Tax Div., Department of Justice, Washington, D. C., made oral argument for respondent.

Before GARDNER, VOGEL, and VAN OOSTERHOUT, Circuit Judges.

GARDNER, Circuit Judge.

This matter is before us on petitions to review two decisions of the Tax Court, one redetermining deficiencies in the income taxes of petitioner Standard Asbestos Manufacturing and Insulating Company, Inc., for the years 1949, 1950, and 1951, and the other redetermining deficiencies in the income tax of Alice D. Ryder for the years 1950 and 1952.

Subsequent to the filing of the petition of Alice D. Ryder in this Court, she departed...

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