Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE Of Annette S. MORGAN, Deceased, William H. Morgan, Executor, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1963-04-10
Citations: 316 F.2d 238
Docket Number: No. 15099
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE Of Annette S. MORGAN, Deceased, William H. Morgan, Executor, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 316
Pages: 238–238

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE Of Annette S. MORGAN, Deceased, William H. Morgan, Executor, Respondent.
No. 15099.
United States Court of Appeals Sixth Circuit.
April 10, 1963.
Carolyn R. Just, Atty., Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Attys. Dept, of Justice, Washington, D. C., on the brief), for petitioner.
Howard M. Kohn, Cleveland, Ohio (C. W. Landefeld, Cleveland, Ohio, on the brief; Grossman, Schlesinger & Carter, Cleveland, Ohio, of counsel), for respondent.
Before McALLISTER and O’SULLIVAN, Circuit Judges, and WILLIAM E. MILLER, District Judge.

Opinion:
ORDER.
This cause coming on to be heard upon the petition for review of the decision of the Tax Court of the United States, and the court having considered the briefs, oral argument of counsel, and the entire record,
Now, therefore, it is Ordered, Adjudged and Decreed that the decision of the Tax Court be and is hereby affirmed on its Findings of Fact and Opinion, reported at 37 T.C. 981.