22 T.C. 113 (1954), 39721, Estate of Hayne v. C.I.R.

Citation: 22 T.C. 113

Opinion Judge: JOHNSON, Judge:

Party Name: Estate of C. L. HAYNE, DECEASED, KATHLEEN HAYNE PHILLIPS, SURVIVING WIDOW AND USUFRUCTUARY, KATHLEEN HAYNE FOLTZ, WILLIAM P. HAYNE AND C. L. HAYNE, JR., CHILDREN AND LEGAL HEIRS, AND KATHLEEN HAYNE PHILLIPS, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Junius H. Payne, Jr., Esq., and Grove Stafford, Esq., for the petitioners. Robert B. Wallace, Esq., for the respondent.

Case Date: April 26, 1954

Court: U.S. Tax Court