10 T.C. 323 (1948), 6471, Estate of Jennings v. C.I.R.

Citation: 10 T.C. 323

Opinion Judge: LEMIRE, Judge:

Party Name: ESTATE OF NELLIE H. JENNINGS, HAMILTON NATIONAL BANK OF KNOXVILLE, EXECUTOR AND TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: M. W. Egerton, Esq., William W. Davis, Esq., and S. F. Fowler, Esq., for the petitioner. S. Earl Heilman, Esq., for the respondent.

Case Date: February 19, 1948

Court: U.S. Tax Court