27 T.C. 107 (1956), 57638, Estate of Rensenhouse v. C.I.R.

Citation: 27 T.C. 107

Opinion Judge: KERN, Judge:

Party Name: ESTATE OF PROCTOR D. RENSENHOUSE, DECEASED, THE MICHIGAN TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Irving Rothholtz, Esq., for the petitioner. J. Bruce Donaldson, Esq., for the respondent.

Judge Panel: PIERCE, J., dissenting: OPPER and MULRONEY, JJ., agree with this dissent.

Case Date: October 22, 1956

Court: U.S. Tax Court