1 T.C. 100 (1942), 107496, Estate of Myers v. C. I. R.

Citation: 1 T.C. 100

Opinion Judge: OPPER, Judge:

Party Name: ESTATE OF ISADORE L. MYERS, DECEASED, WILLIAM S. LEVY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Arnold R. Baar, Esq., George T. Christie, Esq., and Arthur R. Foss, Esq., for the petitioner. G. W. Brooks, Esq., for the respondent.

Judge Panel: MURDOCK, J., concurring: STERNHAGEN, J., agrees with the above.

Case Date: November 20, 1942

Court: U.S. Tax Court