BIEWER v. C. I. R.

No. 15836.

341 F.2d 394 (1965)

Hazel M. BIEWER, Administratrix of the Estate of John A. Biewer, Deceased, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 16, 1965.


Attorney(s) appearing for the Case

Kenneth J. Stommel, Port Huron, Mich., Walsh, O'Sullivan, Sommel & Sharp, Port Huron, Mich., on brief, for petitioner.

Richard J. Heiman, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Department of Justice, Washington, D. C., on brief, for respondent.

Before WEICK, Chief Judge, CECIL, Circuit Judge, and KENT, District Judge.


CECIL, Circuit Judge.

This cause is before the court on petition of Estate of John A. Biewer, Deceased, to review a decision of the Tax Court. (41 T.C. 191).

John A. Biewer in his lifetime conducted a mercantile business involving the use of inventories and accounts receivable. Mr. Biewer died on June 26, 1956. A joint return was filed on behalf of the deceased and his wife for the taxable period from January 1, 1956, to June...

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