14 T.C. 414 (1950), 22623, Estate of Gould v. C.I.R.
Citation:
14 T.C. 414
Opinion Judge:
MURDOCK, Judge.
Party Name:
ESTATE OF FRANK MILLER GOULD, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PAUL J. LONGUA AND BANK OF NEW YORK AND FIFTH AVENUE BANK, EXECUTORS, PETITIONERS,
Attorney:
Eugene D. Wadsworth, Esq., for the petitioners. Rigmor O. Carlsen, Esq., for the respondent.
Judge Panel:
DISNEY, J., dissenting: ARUNDELL and JOHNSON, JJ., agree with this dissent. HARRON, J., dissenting: VAN FOSSAN, ARNOLD, and JOHNSON, JJ., agree with this dissent. JOHNSON, J., dissenting: ARUNDELL, VAN FOSSAN, ARNOLD, and HARRON, JJ.
