Bell's Estate v. Commissioner of Internal Revenue

137 F.2d 454 (1943)

BELL'S ESTATE

v.

COMMISSIONER OF INTERNAL REVENUE.

BELL

v.

COMMISSIONER OF INTERNAL REVENUE.

Nos. 12484, 12485.

Circuit Court of Appeals, Eighth Circuit.

August 4, 1943.

Albert L. Hopkins, of Chicago, Ill. (Anderson A. Owen, Harry D. Orr, Jr., and Samuel H. Horne, all of Chicago, Ill., on the brief), for petitioners.

L. W. Post, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for respondent.

Before SANBORN, WOODROUGH, and RIDDICK, Circuit Judges.

SANBORN, Circuit Judge.

The question for decision is whether,…