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GILL v. C. I. R.

Nos. 19140, 19132.

306 F.2d 902 (1962)

Robert S. GILL, Individually and as Executor of the Estate of Sara Louise Gill, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Robert S. GILL, Individually and as Executor of the Estate of Sara Louise Gill, Deceased, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearings Denied September 27, 1962.

Attorney(s) appearing for the Case

Winston B. McCall, Birmingham, Ala., William S. Pritchard, Pritchard, McCall & Jones, Birmingham, Ala., of counsel, for petitioners and appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, R. P. Hertzog, Acting Chief Counsel, I. R. S. Rollin Transue, Atty., I. R. S., A. F. Prescott, Richard J. Heiman, Attys., Dept. of Justice, Washington, D. C., W. L. Longshore, U. S. Atty., Birmingham, Ala., for respondent and appellee.

Before JONES, BROWN and BELL, Circuit Judges.

JONES, Circuit Judge.

The two proceedings here before us for decision involve federal income tax liability of Robert S. Gill and his wife, Sara Louise Gill who is now deceased. All of the transactions from which the asserted tax liability arose were those of Robert S. Gill and he will herein be referred to as the taxpayer. Mrs. Gill was, and her executor is, a party because of the filing of joint husband and wife returns. The original controversy was before this Court...

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