Court of Appeals for the Eighth Circuit October 25, 1960, 16505_1 (Genevra Heman v. Commissioner of Internal Revenue, Shelby L. Heman Trust U/w, Genevra Heman and Mercantile Trust Company, Trustees v. Commissioner of Internal Revenue)

283 F.2d 227 60-2 USTC P 9743 Genevra HEMAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Shelby L. HEMAN TRUST U/W, Genevra Heman and Mercantile Trust Company, Trustees, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nos. 16504, 16505. United States Court of Appeals Eighth Circuit. Oct. 25, 1960. John A. Joyce and James L, Sullivan, St. Louis, Mo., for petitioners.