16 T.C. 814 (1951), 27701, Estate of Moran v. C.I.R.

Citation: 16 T.C. 814

Opinion Judge: DISNEY, Judge:

Party Name: ESTATE OF SARAH V. MORAN, DECEASED, ARCHIBALD A. MORAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ronald A. Gulick, Esq., for the petitioner. Stanley W. Herzfeld, Esq., for the respondent.

Judge Panel: RAUM, J., concurs only in the result.

Case Date: Thursday April 19, 1951

Court: U.S. Tax Court