James G. Neville and Helen Neville v. Lynn R. Brodrick, Collector of Internal Revenue for the District of Kansas

BRATTON, Chief Judge.

This was an action instituted by James G. Neville and Helen Neville against Lynn R. Brodriek, Collector of Internal Revenue for the District of Kansas. James G. Neville and Helen Neville were husband and wife, and Keith Neville was their son. During the years 1946, 1947, and 1948, certain shares of stock issued by Seymour Packing Company, hereinafter referred to as the Seymour Company, were delivered to James G. Neville, hereinafter referred to as the taxpayer; certain shares were delivered to Helen Neville; and certain shares were delivered to Keith Neville. In their…