18 T.C. 81 (1952), 26684, Guggenheimer v. C. I. R.

Citation: 18 T.C. 81

Opinion Judge: HILL, Judge:

Party Name: CHARLES S. GUGGENHEIMER AND MINNIE S. GUGGENHEIMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Edgar J. Goodrich, Esq., and Edward First, Esq., for the petitioners. Robert B. Jacoby, Esq., for the respondent. When petitioner's mother died in 1927 he and his brother and sister each inherited a one-third interest in her property. This property included realty located at 923 Fifth Avenue, whi...

Case Date: April 11, 1952

Court: U.S. Tax Court