22 T.C. 402 (1954), 45229, Estate of Tingley v. C.I.R.

Citation: 22 T.C. 402

Opinion Judge: MURDOCK, Judge:

Party Name: ESTATE OF FRANK E. TINGLEY, T. EVERETT STARRETT, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Walter F. Gibbons, Esq., for the petitioner. James R. McGowan, Esq., for the respondent.

Judge Panel: ARUNDELL, J., dissenting:

Case Date: May 26, 1954

Court: U.S. Tax Court