13 T.C. 760 (1949), 17736, Huntington Nat. Bank, of Columbus, Ohio v. C.I.R.
Citation:
13 T.C. 760
Opinion Judge:
VAN FOSSAN, Judge:
Party Name:
THE HUNTINGTON NATIONAL BANK, OF COLUMBUS, OHIO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. OTTERBEIN COLLEGE, TRANSFEREE OF THE ESTATE OF SHAUCK E. BARLOW, DECEASED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Attorney:
Roger K. Powell, Esq., for the petitioners. W. W. Kerr, Esq., for the respondent.
Judge Panel:
OPPER, J., dissenting: TURNER, J., agrees with this dissent.
