Broome v. Commissioner of Internal Revenue 173 F.2d 896

Helen S. BROOME, as Executrix of Last Will and Testament of Charles F. Loudon, Deceased, v. COMMISSIONER OF INTERNAL REVENUE.

No. 3554.

United States Court of Appeals. Tenth Circuit.

Feb. 19, 1949.

A. K. Montgomery, of Santa Fe, N. M., for petitioner.

Theron L. Caudle, Asst. Atty. Gen., Se-wall Key, Sp. Asst, to Atty. Gen., and Charles Oliphant, Chief Counsel, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before PHILLIPS, .Chief Judge, and SYMES, District Judge.