24 T.C. 923 (1955), 28582, Estate of Miller v. C.I.R.

Citation: 24 T.C. 923

Opinion Judge: RAUM, Judge:

Party Name: ESTATE OF HERBERT B. MILLER, DECEASED, THE UNITED STATES NATIONAL BANK OF PORTLAND (OREGON), ADMINISTRATOR, D.B.N., C.T.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George W. Miller, Esq., and David S. Pattullo, Esq., for the petitioner. John H. Welch, Esq., for the respondent.

Case Date: August 23, 1955

Court: U.S. Tax Court