Ethel West Cotnam v. Commissioner of Internal Revenue

263 F.2d 119

70 A.L.R.2d 1035, 59-1 USTC P 9200

Ethel West COTNAM, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 16902.

United States Court of Appeals Fifth Circuit.

Jan. 23, 1959.

Winston B. McCall, William S. Pritchard, Birmingham, Ala. (Victor H. Smith, Pritchard, McCall & Jones, Birmingham, Ala., of counsel), for petitioner.

James P. Turner, Melva M. Graney, Lee A. Jackson, Dept. of Justice, Washinton, D.C., Charles K. Rice, Asst. Atty. Gen., Charles P. Dugan, Special Atty., Int. Rev. Serv., Washington, D.C., Nelson P. Rose, Chief Counsel, Int. Rev. Serv., Washington, D.C., for…