Noble v. Commissioner of Internal Revenue

PHILLIPS, Circuit Judge.

This is a petition to review an order of the Tax Court of the United States.

E. T. Noble, hereinafter called the taxpayer, died testate April 10, 1940. Coral' L. Noble is the executrix of his estate. The-taxpayer and Coral L. Noble were married prior to 1907 and thereafter lived together as husband and wife at Okmulgee, Oklahoma, until the former’s death.

A. D. Cochran and the taxpayer, from' 1926 until the latter’s death, were engaged' in the practice of law as partners at Okmulgee, Oklahoma. Prior to 1930, the taxpayer had been vice president and the-active executive…