Case Name: ESTATE of J. H. HOWELL, Deceased, Katle M. Howell, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1944-02-08
Citations: 140 F.2d 768
Docket Number: No. 10794
Parties: ESTATE of J. H. HOWELL, Deceased, Katle M. Howell, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HOLMES, WALLER, and LEE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 140
Pages: 768–768

Head Matter:
ESTATE of J. H. HOWELL, Deceased, Katle M. Howell, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 10794.
Circuit Court of Appeals, Fifth Circuit.
Feb. 8, 1944.
Robert Ash, of Washington, D. C., for petitioner.
F. E. Youngman, Sewall Key, Harry Baum, and A. F. Prescott, Sp.Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and B. D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.
Before HOLMES, WALLER, and LEE, Circuit Judges.

Opinion:
WALLER, Circuit Judge.
For the reasons stated in the opinion of this Court in Howell v. Commissioner of Internal Revenue, 140 F.2d 765, the decision of the Tax Court is affirmed.