16 T.C. 535 (1951), 111541, Estate of Hibbs v. C.I.R.

Citation: 16 T.C. 535

Opinion Judge: VAN FOSSAN, Judge:

Party Name: ESTATE OF WILLIAM BEALE HIBBS, DECEASED, AMERICAN SECURITY AND TRUST COMPANY, TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF WILLIAM BEALE HIBBS, DECEASED, TRANSFEROR, JOHN S. FLANNERY, TRUSTEE AND TRANSFEREE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: C. L. Aiello, Esq., and G. Bowdoin Craighill, Jr., Esq., for the petitioners. Sanford M. Stoddard, Esq., for the respondent.

Case Date: February 28, 1951

Court: U.S. Tax Court