16 T.C. 918 (1951), 19591, Marshall's Estate v. C.I.R.

Citation: 16 T.C. 918

Opinion Judge: MURDOCK, Judge:

Party Name: ESTATE OF CHARLES D. MARSHALL, DECEASED, MELLON NATIONAL BANK AND TRUST COMPANY, DORA N. MARSHALL AND JOHN N. MARSHALL, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Paul G. Rodewald, Esq., George M. Heinitsh, Jr., Esq., and Carl Cherin, Esq., for the petitioners. J. Harrison Miller, Esq., for the respondent.

Judge Panel: RAUM, J., concurs in the result. TURNER, J., dissenting: DISNEY and HARRON, J.J., agree with this dissent.

Case Date: Friday April 27, 1951

Court: U.S. Tax Court