17 T.C. 1317 (1952), 25873, Estate of Dwight v. C. I. R.

Citation: 17 T.C. 1317

Opinion Judge: HILL, Judge:

Party Name: ESTATE OF ARTHUR S. DWIGHT, DECEASED, BARBARA CHAPIN HAMBY AND JOSEPH C. BENSON, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Dana R. Koons, Esq., and George J. Schaefer, Esq., for the petitioners. William A. Schmitt, Esq., for the respondent.

Judge Panel: RAUM, J., dissenting: TURNER, HARRON, and OPPER, J.J., agree with this dissent.

Case Date: Friday February 15, 1952

Court: U.S. Tax Court