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

No. 16787.

298 F.2d 192 (1962)

ESTATE of Mabel G. CARTER, Deceased, Gilbert Carter, Executor, Estate of Emma M. Vollrath, Deceased, Gilbert Carter, Executor; Gilbert Carter and Virginia Carter; Patricia Carter; Howard Carter; Susan Carter; David C. Carter, and Frances M. Carter, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied March 19, 1962.

Attorney(s) appearing for the Case

Gilbert Carter, Nevada, Mo., made argument for petitioners and was on the brief.

Norman H. Wolfe, Atty., Dept. of Justice, Washington, D. C., made argument for the respondent. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and A. F. Prescott, Washington, D. C., were with him on the brief.

Before SANBORN, MATTHES and RIDGE, Circuit Judges.

RIDGE, Circuit Judge.

This is an appeal from a decision of the Tax Court (35 T.C. 326) sustaining a deficiency assessment made in respect to the several income tax returns filed by petitioners for the years 1955 and 1956.

The broad question presented is whether the amounts paid as distributions from a trust estate, which sums arose from the settlement of litigation under the anti-trust...

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