Muir v. Commissioner of Internal Revenue

SOPER, Circuit Judge.

This appeal involves five cases consolidated for trial in the Tax Court which held, three members dissenting, that there were deficiencies in the income taxes for the years 1937-1943 inclusive of William Edward Muir who died while the cases were pending below. There is no dispute as to any material fact.

The taxpayer, an alien who resided in England, was the son of Francis and Ellen Margaret Muir. Plis father’s will was duly admitted to probate in England in 1912 and he, his mother and a solicitor were designated therein as executors and trustees. The solicitor died prior…