23 T.C. 391 (1954), 46036, Paine v. C. I. R.

Citation: 23 T.C. 391

Opinion Judge: FISHER, Judge:

Party Name: F. RODNEY PAINE AND ANNA H. PAINE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CECIL B. MYERS TRUST U/W LUCY N. MYERS, DECEASED, CECIL B. MYERS, JAMES S. MATTESON, AND NORTHERN MINNESOTA NATIONAL BANK, TRUSTEES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Lawrence R. Graving, C.P.A., and H. A. Dancer, Esq., for the petitioners. Merl B. Peek, Esq., for the respondent.

Judge Panel: MURDOCK, J., concurring: RAUM, J., agrees with this concurring opinion.

Case Date: November 30, 1954

Court: U.S. Tax Court