Nos. 10467 and 10610, in circuit court of appeals for 6th circuit, estate and trust U/W of Hugh Smith, First National Bank of Memphis, executor and trustee, r. commissioner of internal revenue, on petition for review of decision of Tax Court; estate of Hugh C. Smith, First National Bank of Memphis, executor, v. Line Henslee, collector of internal revenue for district of Tennessee, on appeal from district court for middle district of Tennessee; brief for respondent and appellee.
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Nos. 10467 and 10610, in circuit court of appeals for 6th circuit, estate and trust U/W of Hugh Smith, First National Bank of Memphis, executor and trustee, r. commissioner of internal revenue, on petition for review of decision of Tax Court; estate of Hugh C. Smith, First National Bank of Memphis, executor, v. Line Henslee, collector of internal revenue for district of Tennessee, on appeal from district court for middle district of Tennessee; brief for respondent and appellee.
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Nos. 10467 and 10610, in circuit court of appeals for 6th circuit, estate and trust U/W of Hugh Smith, First National Bank of Memphis, executor and trustee, r. commissioner of internal revenue, on petition for review of decision of Tax Court; estate of Hugh C. Smith, First National Bank of Memphis, executor, v. Line Henslee, collector of internal revenue for district of Tennessee, on appeal from district court for middle district of Tennessee; brief for respondent and appellee.