13 T.C. 858 (1949), 8840, Estate of Nitto v. C.I.R.

Citation: 13 T.C. 858

Opinion Judge: KERN, Judge:

Party Name: ESTATE OF JOSEPH NITTO, A MINOR, ANNETTE CARAVETTA NITTO, GUARDIAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF FRANK NITTO, DECEASED, ANNETTE CARAVETTA NITTO, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ANNETTE CARAVETTA NITTO, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: James A. O'Callaghan, Esq., for the petitioners. William Schwerdtfeger, Esq., and John D. Kiley, Esq., for the respondent.

Case Date: Wednesday November 30, 1949

Court: U.S. Tax Court