Elizabeth H. BARDWELL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 7158.United States Court of Appeals, Tenth Circuit. June 18, 1963. Page 787 [EDITORS’ NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] Page 788 Julie M. Reardon, Denver, Colo. (Gene W. Reardon, Denver, Colo., […]