17 T.C. 627 (1951), 30236, Taylor's Estate v. C. I. R.

Citation: 17 T.C. 627

Opinion Judge: VAN FOSSAN, Judge:

Party Name: ESTATE OF BOYD C. TAYLOR, DECEASED, FRANK F. FERRIS, II, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Frank F. Ferris, II, Esq., for the petitioner. Lyman G. Friedman, Esq., for the respondent.

Judge Panel: KERN, J., dissenting:

Case Date: Monday October 08, 1951

Court: U.S. Tax Court