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

No. 19040.

307 F.2d 688 (1962)

ESTATE of Lela Barry VARDELL, Deceased, First National Bank in Dallas, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

July 11, 1962.


Attorney(s) appearing for the Case

Henry C. Coke, Jr., James K. Rushing, Leland E. Fiske, Dallas, Tex., for petitioner.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, R. P. Hertzog, Acting Chief Counsel, I.R.S., Robert N. Anderson, John A. Bailey, Attys., Dept. of Justice, John B. Jones, Jr., Acting Asst. Atty. Gen., Washington, D. C., for respondent.

Before BROWN, WISDOM, and BELL, Circuit Judges.


GRIFFIN B. BELL, Circuit Judge.

This is an estate tax case.1 It is an appeal by the taxpayer from an adverse decision of the Tax Court. 35 T.C. 50.

Lela Barry Vardell died on September 12, 1955. Her husband, T. W. Vardell, died testate on February 27, 1934. They were domiciled in Texas and all of his property was community property. He put his wife, the...

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