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MILLER v. C.I.R.

No. 17456.

333 F.2d 400 (1964)

A. T. MILLER and Estate of Eleanor A. Miller, Deceased, First Trust Company of Saint Paul, Special and General Administrator, and A. T. Miller and Estate of Eleanor A. Miller, Deceased, First Trust Company of Saint Paul, Administrator, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

June 25, 1964.

Attorney(s) appearing for the Case

James R. Oppenheimer, of Oppenheimer, Hodgson, Brown, Wolff & Leach, St. Paul, Minn., George C. King, of Thomas, King, Daubney, Swenson & Collatz, St. Paul, Minn., for petitioner.

Edward L. Rogers, Attorney, Tax Division, Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, and Melva M. Graney, Attorneys, Tax Division, Washington, D. C., for respondent.

Before VAN OOSTERHOUT, RIDGE and MEHAFFY, Circuit Judges.

RIDGE, Circuit Judge.

Review is here sought of the decision of the Tax Court (39 T.C. 940), sustaining a determination by the Commissioner of Internal Revenue as to deficiencies in petitioners' federal income tax due for the calendar years 1956, 1957 and 1958.

As to the calendar years 1956 and 1957, the Commissioner's determination was premised in a finding that the administration of the Estate of Addison Miller, deceased, was...

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