10 T.C. 680 (1948), 9596, Estate of Johnson v. C.I.R.

Citation: 10 T.C. 680

Opinion Judge: KERN, Judge:

Party Name: ESTATE OF OLIVER JOHNSON, DECEASED, ALLA J. ROSS, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Joseph Donald Brady, Esq., and Lucien W. Shaw, Esq., for the petitioner. Earl C. Crouter, Esq., for the respondent.

Judge Panel: VAN FOSSAN, MURDOCK, and ARNOLD, JJ., concur only in the result. TURNER, J., dissents.

Case Date: April 23, 1948

Court: U.S. Tax Court