292 F.2d 478 (3rd Cir. 1961), 13466, Smith's Estate v. C.I.R.

Citation: 292 F.2d 478

Party Name: ESTATE OF Thalia E. Graff SMITH, Deceased, Sylvester C. Smith, Jr., Executor, and Sylvester C. Smith, Jr., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Mark G. ANTON and Adele B. Anton, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Case Date: June 30, 1961

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