22 T.C. 728 (1954), 40080, Estate of Green v. Commissioner of Internal Revenue

Citation: 22 T.C. 728

Opinion Judge: FISHER, Judge:

Party Name: ESTATE OF IRMA E. GREEN, JOHN W. GREEN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: David Stock, Esq., for the petitioner. George E. Grimball, Jr., Esq., for the respondent.

Judge Panel: MURDOCK, J., concurring: ARUNDELL, TURNER, and RAUM, JJ., agree with this concurring opinion.

Case Date: June 30, 1954

Court: U.S. Tax Court