Commissioner of Internal Revenue v. Estate of Bray, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, and Co-Executors

396 F.2d 452

COMMISSIONER OF INTERNAL REVENUE, Petitioner,

v.

ESTATE of BRAY, Deceased, Bertha Bray Richards, Gyles E. Merrill and Harry G. Gault, Executrix and Co-Executors, Respondents.

No. 17798.

No. 17799.

United States Court of Appeals Sixth Circuit.

May 22, 1968.

Louis M. Kauder, Department of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Attorneys, Department of Justice, Washington, D. C., on brief, for petitioner.

Harry G. Gault, Flint, Mich., Russell E. Bowers, James P. Ricker, Flint, Mich., on brief, for respondents.

Before PHILLIPS,…