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ESTATE OF JOSEPHS v. COMMISSIONER

Docket No. 8294.

12 T.C. 1069 (1949)

ESTATE OF HYMAN Y. JOSEPHS, DECEASED, ARTHUR C. JOSEPHS, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 14, 1949.

Attorney(s) appearing for the Case

H. A. Dancer, Esq., for the petitioner.

Edward C. Adams, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This proceeding arises from the decision of the Circuit Court of Appeals for the Eighth Circuit in Commissioner v. Josephs, 168 Fed. (2d) 233, wherein our decision in H. Y. Josephs, 8 T.C. 583, was reversed and the cause remanded to this Court with instructions for us to make an additional finding of fact.

In H. Y. Josephs, supra, we held that petitioner...

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