COCHRAN’S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 13702.United States Court of Appeals, Eighth Circuit. March 8, 1949. On Petition to Review Decision of the Tax Court of the United States. Proceeding on the petition of the estate of Mary V. Cochran, deceased, Ella Cochran Sluder, and St. Louis Union Trust Company, executors, […]