Case Name: ESTATE of Charles C. INGALLS, Deceased. W. E. CLARK and Sterling Newell, Co-executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent; Lewis INGALLS, Petitioner, v. SAME
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1943-02-09
Citations: 132 F.2d 862
Docket Number: Nos. 9251, 9252
Parties: ESTATE of Charles C. INGALLS, Deceased. W. E. CLARK and Sterling Newell, Co-executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Lewis INGALLS, Petitioner, v. SAME.
Judges: Before SIMONS, MARTIN, and MCALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 132
Pages: 862–862

Head Matter:
ESTATE of Charles C. INGALLS, Deceased. W. E. CLARK and Sterling Newell, Co-executors, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Lewis INGALLS, Petitioner, v. SAME.
Nos. 9251, 9252.
Circuit Court of Appeals, Sixth Circuit.
Feb. 9, 1943.
William A. Southworth, of Cleveland, Ohio (Squire, Sanders & Dempsey, Sterling Newell, and William A. Southworth, all of Cleveland, Ohio, on the brief), for petitioners in both cases.
Joseph M. Jones, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Maryhelen Wigle, all of Washington, D. C., on the brief), for respondent in both cases.
Before SIMONS, MARTIN, and MCALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
These causes having been heard and considered together upon the record, briefs and oral argument, on petition of the taxpayers for review of the decisions of the United States Board of Tax Appeals (now the Tax Court of the United States) upholding deficiency assessments by the Commissioner of Internal Revenue on income tax liability for the year 1938; and this court having reached the conclusion that the Board of Tax Appeals, for the reasons stated in its opinion reported in 45 B.T.A. 787, correctly decided the controversies, the decisions are accordingly affirmed.