1 T.C. 663 (1943), 81301, Clark v. C.I.R.

Citation: 1 T.C. 663

Opinion Judge: DISNEY, Judge:

Party Name: ELROY N. CLARK AND CITY BANK FARMERS TRUST COMPANY, AS TRUSTEES UNDER TWO TRUST AGREEMENTS DATED MARCH 24, 1932 AND APRIL 11, 1932, RESPECTIVELY, MADE BY CHARLES W. WATERMAN, NOW DECEASED, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George Craven, Esq., for the petitioners. Allen T. Akin, Esq., for the respondent.

Case Date: February 25, 1943

Court: U.S. Tax Court