20 T.C. 487 (1953), 35682, Estate of Ruxton, by Guar. Trust Co. v. C.I.R.

Citation: 20 T.C. 487

Opinion Judge: TIETJENS, Judge:

Party Name: ESTATE OF LOUISE DEWITT RUXTON, DECEASED, BY GUARANTY TRUST COMPANY ET AL., EXECUTORS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Lawrence A. Baker, Esq., and Henry Ravenel, Esq., for the petitioner. Rigmor O. Carlsen, Esq., for the respondent

Judge Panel: TURNER and RAUM, JJ., concur in the result.

Case Date: May 28, 1953

Court: U.S. Tax Court