2 T.C. 174 (1943), 109981, Estate of Lindsay v. C. I. R.

Citation: 2 T.C. 174

Opinion Judge: VAN FOSSAN, Judge:

Party Name: THE ESTATE OF SAMUEL S. LINDSAY, DECEASED, ALEXANDER P. LINDSAY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Norman D. Keller, Esq., for the petitioners. Orris Bennett, Esq., for the respondent.

Case Date: June 22, 1943

Court: U.S. Tax Court