REAVES v. C. I. R.

No. 18584.

295 F.2d 336 (1961)

Nell La Compte REAVES, as Executrix of the Will of Jesse Ullman Reaves, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

October 24, 1961.


Attorney(s) appearing for the Case

Vincent F. Kilborn, Mobile, Ala., for appellant.

Hart H. Spiegel, Chief Counsel, Rollin H. Transue, Sp. Atty., I. R. S., Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lloyd J. Keno, Atty., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Fred E. Youngman, Dept. of Justice, Washington, D. C., for appellee.

Before RIVES, JONES and BROWN, Circuit Judges.


JONES, Circuit Judge.

Jesse Ullman Reaves petitioned this Court to review and set aside a decision of the Tax Court finding deficiencies in his income tax and additions to tax for the years 1942 to 1947, inclusive. The Tax Court's findings and opinion are reported in Reaves v. Commissioner, 31 T.C. 690. While the petition for review was pending Jesse Ullman Reaves died. On motion, Nell La Compte Reaves, as Executrix of the Will of Jesse...

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