Court of Appeals for the Eighth Circuit December 8, 1958, 15897 (Clair H. Cobleigh v. Commissioner of Internal Revenue. Ruth L. Cobleigh v. Commissioner of Internal Revenue)

261 F.2d 840 Clair H. COBLEIGH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. Ruth L. COBLEIGH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE. Nos. 15896, 15897. United States Court of Appeals Eighth Circuit. Dec. 8, 1958. Bernard S. Gradwohl and John M. Gradwohl, Lincoln, Neb., for petitioners. Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Atty., Department of Justice, Nelson P.