COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Ralph W. SIMMERS, Deceased, Mary E. Simmers, Executrix, and Mary E. Simmers (Surviving Wife), Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Ralph W. SIMMERS and Son, Incorporated, Respondent. Nos. 7118, 7119.United States Court of Appeals, Fourth Circuit.Argued January 11, 1956. Decided March 21, 1956. As Corrected April […]
