Estate of James L. Thomson v. Commissioner of Internal Revenue, Estate of Adelaide L. Thomson v. Commissioner of Internal Revenue

495 F.2d 246

74-1 USTC P 12,991

ESTATE of James L. THOMSON et al., Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

ESTATE of Adelaide L. THOMSON et al., Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 10, Docket 73-1170.

United States Court of Appeals, Second Circuit.

Argued Oct. 29, 1973.

Decided March 27, 1974.

John M. Donahue, Hartford, Conn. (Richard W. Tomeo, Robinson, Robinson & Cole, Hartford, Conn., on the brief), for appellants.

Richard Farber, washington, D.C. (Scott P. Crampton, Ernest J. Brown, Loring W. Post, Tax Div., Dept. of Justice, Washington, D.C., on the…