19 T.C. 1013 (1953), 9680, James' Estate v. C.I.R.

Citation: 19 T.C. 1013

Opinion Judge: RAUM, Judge:

Party Name: ESTATE OF ARTHUR CURTISS JAMES, DECEASED, UNITED STATES TRUST COMPANY OF NEW YORK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harold F. Noneman, Esq., for the petitioner. Conway N. Kitchen, Esq., for the respondent. Reese D. Alsop, Esq., for the intervenor.

Case Date: Friday March 06, 1953

Court: U.S. Tax Court