2 T.C. 1059 (1943), 92262, Estate of Wilson v. C. I. R.

Citation: 2 T.C. 1059

Opinion Judge: ARNOLD, Judge:

Party Name: ESTATE OF HENRY WILSON, FRANCIS A. WILSON, BENEFICIARY, TRANSFEREE AND CONSTRUCTIVE EXECUTOR; MARY H. WILSON, BENEFICIARY, TRANSFEREE AND CONSTRUCTIVE EXECUTRIX; AND WINIFRED T. WILSON, BENEFICIARY, TRANSFEREE AND CONSTRUCTIVE EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Louis Janin, Esq., for the petitioners. Alva C. Baird, Esq., for the respondent.

Judge Panel: STERNHAGEN, J., concurs only in the result. TURNER, J., concurring: SMITH and OPPER, J J., agree with the above. MELLOTT, J., concurring: MURDOCK, VAN FOSSAN, and HARRON, J J., agree with the above. LEECH, J., concurs with the second point herein.

Case Date: November 30, 1943

Court: U.S. Tax Court