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KNOX v. C. I. R.

No. 19670.

323 F.2d 84 (1963)

Lena B. KNOX, deceased, the Citizens & Southern National Bank, Temporary Administrator, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Inman H. KNOX, deceased, Blodgett Britton Knox, Executor, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. B. Britton KNOX and Helen Knox, Respondents.

United States Court of Appeals Fifth Circuit.

September 24, 1963.

Attorney(s) appearing for the Case

Harold E. Abrams, M. E. Kilpatrick, Atlanta, Ga., for petitioner, Lena B. Knox, Decd., The Citizens & Southern National Bank, temporary admr., Smith, Kilpatrick, Cody, Rogers & McClatchey, Atlanta, Ga., of counsel.

Hal Lindsay, Robert W. Spears, Wm. G. Grant, Atlanta, Ga., for respondents Knox.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Ralph A. Muoio, Attys., Dept. of Justice, Crane C. Hauser, Chief Counsel, Glen E. Hardy, Atty., I. R. S., Washington, D. C., for Comr. of Internal Revenue.

Before RIVES and GEWIN, Circuit Judges, and SHEEHY, District Judge.

RIVES, Circuit Judge.

This petition for review involves deficiencies in income tax and additions to tax for the calendar year 1951 as to three taxpayers, Mrs. Lena Knox (hereafter Mrs. Knox) and her two sons, Inman Knox and Britton Knox. The three were the only stockholders in the Briary, Inc., a Georgia corporation, Mrs. Knox owning three shares and the two sons each owning one share. The three were the directors, and the two sons were the officers of the corporation...

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