301 F.2d 287 (4th Cir. 1962), 8350, Poyner v. C.I.R.

Citation: 301 F.2d 287

Party Name: Ernest L. POYNER and Union Trust Company, of Maryland, Executors of the Estate of Mervin G. Pierpont, Deceased, and Lallah R. Pierpont, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Case Date: March 21, 1962

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