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

No. 17295.

323 F.2d 706 (1963)

ESTATE of Julius B. CRONHEIM, Deceased, Richard B. Cronheim, Executor, and Emily F. Cronheim, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

October 15, 1963.

Attorney(s) appearing for the Case

Millard Backerman, St. Louis, Mo., for petitioners; Alfred O. Heitzmann (of Stolar, Kuhlmann, Heitzmann & Eder), St. Louis, Mo., on the brief.

Richard W. Perkins, Atty., Dept. of Justice, Tax Division, for respondent; Louis F. Oberdorfer Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys., Tax Division, on the brief.

Before JOHNSEN, Chief Judge, and MATTHES and MEHAFFY, Circuit Judges.

MATTHES, Circuit Judge.

As in United States v. Frankel, 8 Cir., 302 F.2d 666 (1962), cert. denied, 371 U.S. 903, 83 S.Ct. 208, 9 L.Ed.2d 165 (1962), and Estate of Olsen v. Commissioner, 8 Cir., 302 F.2d 671 (1962), cert. denied, 371 U.S. 903, 83 S.Ct. 208, 9 L. Ed.2d 165 (1962), we again have occasion to consider the treatment for tax purposes to be accorded a payment to the widow of a deceased former...

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