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ESTATE OF BRYAN v. C. I. R.

Nos. 9675-9679.

364 F.2d 751 (1966)

ESTATE of Mary Z. BRYAN, deceased, Byron E. Bryan, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent (three cases). ESTATE of James E. BRYAN, deceased, First Citizens Bank & Trust Co., Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Mary Z. BRYAN, deceased, Byron E. Bryan, Executor, Respondent.

United States Court of Appeals Fourth Circuit.

Decided July 22, 1966.

Attorney(s) appearing for the Case

Scott P. Crampton and Stanley Worth, Washington, D. C. (Korner, Doyle, Worth & Crampton, Washington, D. C., on brief), for petitioners in Nos. 9675, 9676, 9677 and 9678, and respondent in No. 9679.

Thomas L. Stapleton, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and David O. Walter, Attorneys, Department of Justice, on brief), for respondent in Nos. 9675, 9676, 9677 and 9678, and petitioner in No. 9679.

Before HAYNSWORTH, Chief Judge, and SOBELOFF and BOREMAN, Circuit Judges.

HAYNSWORTH, Chief Judge:

These petitions for review of decisions of the Tax Court of the United States present but two issues for consideration.

James E. Bryan and Mary Z. Bryan were husband and wife residing in North Carolina. They owned Bryan Sand and Rock Company, which was engaged in the quarrying of sand, rock and gravel. Until May 1952 Bryan Rock was a corporation of which James and Mary were the only shareholders. On April 30, 1952, the corporation...

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