Court of Appeals for the Eighth Circuit May 21, 1963, 17059 (Mary C. Westphal v. Commissioner of Internal Revenue)

317 F.2d 365 Mary C. WESTPHAL et al., Appellants v. COMMISSIONER OF INTERNAL REVENUE. No. 17059. United States Court of Appeals Eighth Circuit. May 21, 1963. W. B. McCallum, Minneapolis, Minn., for appellant. Louis Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Crane C. Hauser, Chief Counsel and Charles Owen Johnson, Atty., Internal Revenue, Washington, D.C., for respondent.