21 T.C. 219 (1953), 37121, Estate of Gowdy v. C.I.R.

Citation: 21 T.C. 219

Opinion Judge: TIETJENS, Judge:

Party Name: ESTATE OF MARY GOWDY, M. LOUISE COLLINS, ADMINISTRATRIX C.T.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Daniel J. Triggs, Esq., for the petitioner. Nathan M. Silverstein, Esq., for the respondent.

Judge Panel: HILL and WITHEY, JJ., dissent.

Case Date: November 18, 1953

Court: U.S. Tax Court