22 T.C. 91 (1954), 47073, Estate of Awtry v. C. I. R.

Citation: 22 T.C. 91

Opinion Judge: TIETJENS, Judge:

Party Name: ESTATE OF EMMET AWTRY, DECEASED, NELLIE AWTRY, EXECUTRIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Ned P. Gilbert, Esq., for the petitioner. Mark Townsend, Esq., for the respondent.

Judge Panel: FISHER, J., concurs in the result. ARUNDELL, J., dissenting: BRUCE, J., agrees with this dissent.WITHEY, J., dissenting:

Case Date: Friday April 23, 1954

Court: U.S. Tax Court