No. 16884.

302 F.2d 671 (1962)

ESTATE of W. R. OLSEN, Deceased, Kenneth M. Owen and First National Bank of Minneapolis, Co-Executors, and Hazel D. Olsen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

May 4, 1962.

Attorney(s) appearing for the Case

Robert J. Johnson, of Dorsey, Owen, Barber, Marquart & Windhorst, Minneapolis, Minn., made argument for petitioners, and John W. Windhorst and Paul G. Zerby, Minneapolis, Minn., were with him on the brief.

Daniel K. Mayers, Atty., Dept. of Justice, Washington, D. C., made argument for respondent, and Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, John B. Jones, Jr., and Earl J. Silbert, Attys., Dept. of Justice, Washington, D. C., were on the brief.

Before SANBORN and MATTHES, Circuit Judges, and GRAVEN, District Judge.

SANBORN, Circuit Judge.

The petitioners seek a review and reversal of an unreported decision of the Tax Court, filed May 31, 1961, holding that a $5,000 payment made October 27, 1955, to Hazel D. Olsen, the widow of W. R. Olsen, by Super Valu Stores, Inc., the corporation of which he was an officer and director, was not a nontaxable gift to the widow within the meaning of Section 102(a) of the Internal Revenue Code of 1954...

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