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

No. 17075.

313 F.2d 738 (1963)

ESTATE of Craig R. SHEAFFER, Deceased, Walter A. Sheaffer, II, and John D. Shaeffer, Executors, and Virginia D. Sheaffer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

Rehearing Denied March 6, 1963.

Attorney(s) appearing for the Case

Preston B. Kavanagh, Washington, D. C., made argument for petitioners and E. H. Pollard, Fort Madison, Iowa, D. B. Williams, Chicago, Ill., and Aaron Holman, New York City, were on the brief.

Harry Marselli, Atty. Tax Division, Dept. of Justice, Washington, D. C., made argument for respondent and Louis F. Oberdorfer, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., and Lee A. Jackson, Robert N. Anderson, and Donald P. Horwitz, Attys., Washington, D. C., were on the brief.

Before SANBORN, VAN OOSTERHOUT and MATTHES, Circuit Judges.

MATTHES, Circuit Judge.

This case is here on a petition to review the decision of the Tax Court which determined deficiencies in federal income taxes against petitioners for the calendar years 1954 and 1955 in the amounts of $120,008.64 and $78,352.25, respectively. The decision of the Tax Court is reported at 37 T.C. 99 (1961).

The underlying question for determination is whether for federal income tax

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