11 T.C. 16 (1948), 13441, Estate of Hart v. C. I. R.

Citation: 11 T.C. 16

Opinion Judge: HARLAN, Judge:

Party Name: ESTATE OF BOIES C. HART, DECEASED, CITY BANK FARMERS TRUST COMPANY, EXECUTOR, AND ELOISE GRAYSTON HART, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: W. A. Patty, Esq., for the petitioners. Sheldon V. Ekman, Esq., for the respondent.

Case Date: July 07, 1948

Court: U.S. Tax Court