J. J. Dix, Inc. v. Commissioner of Internal Revenue, Estate of Jacob J. Dix, Deceased v. Commissioner of Internal Revenue

223 F.2d 436

J. J. DIX, Inc., Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

ESTATE of Jacob J. DIX, Deceased, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

Nos. 23-24.

Docket 22989-22990.

United States Court of Appeals Second Circuit.

Argued April 21, 1955.

Decided June 2, 1955.

Bernard Weiss, New York City, for petitioners.

H. Brian Holland, Ellis N. Slack, A. F. Prescott and S. Dee Hanson, Washington, D. C., for respondent.

Before FRANK, MEDINA and HINCKS, Circuit Judges.

FRANK, Circuit Judge.

1

The facts and rulings of the Tax Court are set forth in the opinion of Judge Van…