Green

This case involves the taxpayer’s income tax liability for the calendar year of 1939. Before the Tax Court, the case of Ralph J. Green, a brother of the taxpayer, was consolidated with the case of Lawrence R. Green, respondent herein. Both cases involve substantially the same state of facts. The holding and decision of the Tax Court, (reported in 3 T.C. 74 ) was adverse to the Commissioner who sought review of the Ralph J. Green case in the Eighth Circuit Court of Appeals. Appeal in the Ralph J. Green case resulted in a reversal of the decision of the Tax Court on January 8, 1945—Nunan v. Green, 8 Cir., 146 F.2d 352 .

In the hearing before the Tax Court the parties stipulated as to the facts which may be embodied and summarized as follows :—

The taxpayer and his brother, Ralph J. Green, were the residuary beneficiaries, in equal shares, of the estate of their deceased father. Taxpayer was the executor of the estate, which was probated in Johnson County, Kansas. Final report of the executor was filed on September 4, 1931. All specific bequests had been paid. And the final distribution was accomplished on October 13, 1931, the executor was discharged and given a full and complete…