13 T.C. 742 (1949), 16099, Estate of Sinclaire v. C.I.R.

Citation: 13 T.C. 742

Opinion Judge: LE MIRE, Judge:

Party Name: ESTATE OF GRACE D. SINCLAIRE, DECEASED, THE FIRST NATIONAL BANK OF COLORADO SPRINGS AND REGINALD SINCLAIRE, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ben S. Wendelken, Esq., for the petitioners. William B. Springer, Esq., for the respondent.

Case Date: November 14, 1949

Court: U.S. Tax Court