1 T.C. 508 (1943), 107185, Estate of Holmes v. C. I. R.

Citation: 1 T.C. 508

Opinion Judge: BLACK, Judge:

Party Name: ESTATE OF BERTHA MAY HOLMES, ALTON R. HOLMES, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Alton R. Holmes, Esq., for the petitioner. William G. Ryman, Esq., for the respondent.

Judge Panel: LEECH, J., concurs only in the result. SMITH, J., dissents.

Case Date: January 28, 1943

Court: U.S. Tax Court