18 T.C. 1134 (1952), 17261, Estate of Du Pont v. C. I. R.

Citation: 18 T.C. 1134

Opinion Judge: VAN FOSSAN, Judge:

Party Name: ESTATE OF RICHARD C. DU PONT, DECEASED, WILMINGTON TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Carbery O'Shea, Esq., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Case Date: Friday September 26, 1952

Court: U.S. Tax Court