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WHITFIELD v. C. I. R.

No. 19659.

311 F.2d 640 (1962)

L. B. WHITFIELD, Jr., and Virginia G. Whitfield, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

December 11, 1962.

Attorney(s) appearing for the Case

Fred S. Ball, Jr., Montgomery, Ala., H. Cecil Kilpatrick, Washington, D. C., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Carolyn R. Just, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel I.R.S., Charles Owen Johnson, Atty., I.R.S., Washington, D. C., for respondent.

Before RIVES, CAMERON and BROWN, Circuit Judges.

CAMERON, Circuit Judge.

This petition for review of a decision of the Tax Court1 presents the question whether that court erred in holding that "under the facts," an indebtedness of the taxpayer's father's estate — he had died in 1942 — to a corporation was cancelled in 1956, resulting in distributable income to the estate which was, in turn, taxable to the taxpayer beneficiary in proportion to his beneficial interest in...

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