14 T.C. 611 (1950), 17081, Estate of De Guebriant v. C.I.R.

Citation: 14 T.C. 611

Opinion Judge: HILL, Judge:

Party Name: ESTATE OF IRENE DE GUEBRIANT, DECEASED, AVERY CLAFLIN AND PHILIP A. CARROLL, EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: E. L. Finnan, Esq., for the petitioner. E. Randolph Dale, Esq., for the respondent.

Judge Panel: JOHNSON, J., dissenting: ARUNDELL, J.

Case Date: Tuesday April 18, 1950

Court: U.S. Tax Court