20 T.C. 904 (1953), 34010, Richards' Estate v. C.I.R.

Citation: 20 T.C. 904

Opinion Judge: BRUCE, Judge:

Party Name: ESTATE OF LOUIS RICHARDS, DECEASED, CELIA LESSER, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ESTATE OF LOUIS RICHARDS, DECEASED, AARON RICHARDS, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Samuel Taylor, Esq., Andrew Kopperud, Esq., and Walter G. Schwartz, Esq., for the petitioners. Edward H. Boyle, Esq., for the respondent.

Case Date: August 14, 1953

Court: U.S. Tax Court