12 T.C. 524 (1949), 14658, Estate of Spiegel v. C.I.R.

Citation: 12 T.C. 524

Opinion Judge: OPPER, Judge:

Party Name: ESTATE OF MODIE J. SPIEGEL, DECEASED, LENA S. SPIEGEL AND MODIE J. SPIEGEL, JR., CO-EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frederick R. Shearer, Esq., and Harry Thom, Esq., for the petitioners. R. L. Greene, Esq., for the respondent.

Judge Panel: DISNEY, J., dissenting: TURNER, VAN FOSSAN, BLACK, TYSON, and HILL, JJ., agree with this dissent.

Case Date: March 31, 1949

Court: U.S. Tax Court