ESTATE OF LAWTON v. COMMISSIONER OF INTERNAL REVENUE, 33 T.C. 47 (1959) ESTATE OF JAMES M. LAWTON, DECEASED, HAYES F. LAWTON, EXECUTRIX, AND HAYESF. LAWTON, SURVIVING WIFE, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT.HAYES F. LAWTON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket Nos. 68444, 68445.United States Tax Court. Filed October 19, 1959. Petitioner (James M. […]