17 T.C. 92 (1951), 27039, Estate of Salt v. C. I. R.

Citation: 17 T.C. 92

Opinion Judge: BLACK, Judge:

Party Name: ESTATE OF ALBERT L. SALT, DECEASED, LLOYD BERGEN SALT AND MARY BERGEN SALT, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Paul L. Peyton, Esq., for the petitioners. Rigmor O. Carlsen, Esq., for the respondent.

Case Date: Tuesday July 31, 1951

Court: U.S. Tax Court