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ESTATE OF PORTER v. C.I.R.

No. 71-1001.

442 F.2d 915 (1971)

ESTATE of Bernard L. PORTER, Deceased, et al., Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

May 10, 1971.

Attorney(s) appearing for the Case

J. Robert Seder, Worcester, Mass., with whom Seder & Seder, Worcester, Mass., was on brief, for appellants.

William K. Hogan, Atty., Tax Division, Dept. of Justice, with whom Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks and Elmer J. Kelsey, Attys., Tax Division, Dept. of Justice, Washington, D. C., were on brief, for appellee.

Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges.

McENTEE, Circuit Judge.

This case involves a deficiency of $11,612.34 assessed by the Tax Court against the estate of Bernard L. Porter on the value of certain death benefits provided by the decedent's employers to his widow. The decedent, a rug manufacturer, was in business with his two brothers. The brothers each owned one third of the stock of Oxford Mills, Inc., and Quabbin Spinners, Inc., and these two corporations owned all the stock of Fiber Processing Co....

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