Estate of Harry E. Draper, Deceased v. Commissioner of Internal Revenue, Estate of Elizabeth C. Draper, Deceased v. Commissioner of Internal Revenue

536 F.2d 944

76-2 USTC P 13,142

ESTATE of Harry E. DRAPER, Deceased, et al., Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

ESTATE of Elizabeth C. DRAPER, Deceased, et al., Appellees,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellant.

Nos. 75-1409, 75-1410.

United States Court of Appeals,

First Circuit.

Argued Jan. 6, 1976.

Decided June 14, 1976.

Evan Y. Semerjian, Boston, Mass., with whom Hale & Dorr, Boston, Mass., was on brief, for appellants.

Michael J. Roach, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, and William S.…