Court of Appeals for the Sixth Circuit February 16, 1965, 15836_1 (Hazel M. Biewer, Administratrix of the Estate of John A. Biewer, Deceased v. Commissioner of Internal Revenue)

CECIL, Circuit Judge.

This cause is before the court on petition of Estate of John A. Biewer, Deceased, to review a decision of the Tax Court. (41 T.C. 191).

John A. Biewer in his lifetime conducted a mercantile business involving the use of inventories and accounts receivable. Mr. Biewer died on June 26, 1956.