17 T.C. 1190 (1952), 27017, Estate of Caswell's v. C. I. R.

Citation: 17 T.C. 1190

Opinion Judge: TURNER, Judge:

Party Name: ESTATE OF WALLACE CASWELL, DECEASED, JENNIE J. CASWELL, ADMINISTRATRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF CHARLES HENRY CASWELL, DECEASED, EARL W. CASWELL, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Wareham C. Seaman, Esq., for the petitioners. Charles W. Nyquist, Esq., for the respondent.

Case Date: Friday January 18, 1952

Court: U.S. Tax Court