23 T.C. 690 (1955), 20717, Estate of Smith v. C. I. R.

Citation: 23 T.C. 690

Opinion Judge: ARUNDELL, Judge:

Party Name: ESTATE OF C. A. SMITH, DECEASED, C. A. SMITH, JR., AND LULA T. SMITH, EXECUTORS, PETITIONERS,[1A] v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: James C. Herndon, Esq., and Richard G. Herndon, Esq., for the petitioners. George J. Rabil, Esq., for the respondent.

Judge Panel: VAN FOSSAN, J., did not participate in the consideration of or decision in this report.

Case Date: January 25, 1955

Court: U.S. Tax Court