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

No. 14933.

320 F.2d 54 (1963)

ESTATE of Ruth HANNA, Deceased, The National City Bank of Cleveland, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

July 19, 1963.

Attorney(s) appearing for the Case

Thomas V. Koykka, Cleveland, Ohio, for petitioner, Louis A. Boxleitner, Arter, Hadden, Wykoff & VanDuzer, Cleveland, Ohio, on the brief.

Stephen B. Wolfberg, Dept. of Justice, Washington, D. C., for respondent, Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Harry Baum, Attys., Dept. of Justice, Washington, D. C., on the brief.

Before CECIL, Chief Judge, MILLER, Circuit Judge, and BOYD, District Judge.

SHACKELFORD MILLER, Jr., Circuit Judge.

The petitioner, Estate of Ruth Hanna, deceased, sought in the Tax Court a redetermination of an income tax deficiency for the year 1958 in the amount of $11,279.78. The Tax Court sustained the deficiency assessment. Estate of Ruth Hanna, Deceased v. Commissioner, 37 T.C. 63. Petitioner seeks a review of the decision of the Tax Court.

The facts are stated in detail in the stipulation and...

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