ESTATE OF MERCURE v. C.I.R.

Nos. 71-1005 to 71-1007.

448 F.2d 922 (1971)

ESTATE of Mike MERCURE, deceased, et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, two cases. ESTATE of Mike MERCURE, deceased, Donald Archibald, Executor, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Sixth Circuit.

October 8, 1971.


Attorney(s) appearing for the Case

James C. Herndon, Akron, Ohio, Jack Cohen, East Palestine, Ohio, on the brief, for petitioners.

Charles E. Anderson, Department of Justice, Tax Division, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Bennet N. Hollander, Attys., Tax Division, Dept. of Justice, Washington, D. C., on the brief, for respondent.

Before MILLER and KENT, Circuit Judges, and O'SULLIVAN, Senior Circuit Judge.


KENT, Circuit Judge.

This is a petition for review of the Tax Court's determination of deficiencies in income tax. In referring to the taxpayer, the reference is to the decedent, Mike Mercure, who died while the litigation was pending.

Initially, there was a controversy as to the alleged additions to income and deficiencies in tax for the years 1939 through 1963. Prior to the trial before the Tax Court the parties disposed of all issues involving the years...

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