12 T.C. 569 (1949), 16552, Estate of Saxton v. C.I.R.

Citation: 12 T.C. 569

Opinion Judge: KERN, Judge:

Party Name: ESTATE OF EUGENE F. SAXTON, DECEASED, MARTHA P. SAXTON, INDIVIDUALLY AND AS SOLE EXECUTRIX OF THE LAST WILL AND TESTAMENT OF EUGENE F. SAXTON, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Alexander S. Andrews, Esq., for the petitioner. Rigmor O. Carlsen, Esq., for the respondent.

Judge Panel: HILL, J., concurs only in the result.

Case Date: April 13, 1949

Court: U.S. Tax Court