13 T.C. 731 (1949), 19631, Equitable Trust Co. v. C.I.R.

Citation: 13 T.C. 731

Opinion Judge: HARLAN, Judge:

Party Name: EQUITABLE TRUST COMPANY, TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Dean P. Kimball, Esq., for the petitioner. Paul P. Lipton, Esq., for the respondent.

Judge Panel: VAN FOSSAN, J., dissenting: OPPER, J., agrees with this dissent.

Case Date: November 10, 1949

Court: U.S. Tax Court