28 T.C. 1274 (1957), 57763, Estate of Walsh v. C.I.R.

Citation: 28 T.C. 1274

Opinion Judge: MULRONEY, Judge:

Party Name: ESTATE OF JAMES E. WALSH, DECEASED, PORTLAND TRUST BANK, AN OREGON CORPORATION, ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. JAMES A. WALSH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Attorney: H. Myron Gleason, Esq., for the petitioners. Wendell M. Basye, Esq., for the respondent.

Case Date: September 30, 1957

Court: U.S. Tax Court