23 T.C. 911 (1955), 37909, Estate of Bowers v. C. I. R.

Citation: 23 T.C. 911

Opinion Judge: BRUCE, Judge:

Party Name: ESTATE OF CHESTER H. BOWERS, DECEASED, SECURITY-FIRST NATIONAL BANK OF LOS ANGELES, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Wilson B. Copes, Esq., for the petitioner. George E. Constable, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissents on last point.

Case Date: February 21, 1955

Court: U.S. Tax Court