231 F.2d 909 (4th Cir. 1956), 7118, C.I.R. v. Simmers' Estate

Citation: 231 F.2d 909

Party Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Ralph W. SIMMERS, Deceased, Mary E. Simmers, Executrix, and Mary E. Simmers (Surviving Wife), Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ralph W. SIMMERS and Son, Incorporated, Respondent.

Case Date: March 21, 1956

Court: U.S. Court of Appeals — Fourth Circuit