Commissioner of Internal Revenue v. John M. Stickney, of the Estate of Henry McK Haserot, and Bonnie C. Haserot

JOHN W. PECK, Circuit Judge.

This is the fourth time that this case has been the subject of judicial consideration. The original determination made by the Tax Court in favor of the taxpayer was brought before this court for review by the Commissioner of Internal Revenue. Our order of remand again resulted in a conclusion favorable to the Taxpayer, albeit by a divided Tax Court, and the Commissioner has again petitioned for review here. During the pendency of these proceedings the Taxpayer principally concerned (his wife is a party hereto solely by virtue of their filing of joint returns) died…