26 T.C. 409 (1956), 42726, Estate of Simmons v. C. I. R.

Citation: 26 T.C. 409

Opinion Judge: BLACK, Judge:

Party Name: ESTATE OF HELENE SIMMONS, DECEASED, FIRST NATIONAL BANK IN HOUSTON, TEMPORARY ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Charles W. Bell, Esq., Clarence E. Kendall, Esq., and Clyde L. Wilson, Jr., Esq., for the petitioner. Richard W. Janes, Esq., and Godfrey L. Munter, Jr., Esq., for the respondent.

Case Date: May 31, 1956

Court: U.S. Tax Court