28 T.C. 93 (1957), 52837, Estate of Ogsbury v. C.I.R.

Citation: 28 T.C. 93

Opinion Judge: KERN, Judge:

Party Name: ESTATE OF JAMES S. OGSBURY, DECEASED, FLORENCE N. OGSBURY, EXECUTRIX, AND FLORENCE N. OGSBURY, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Harman Hawkins, Esq., for the petitioner. Ellyne E. Strickland, Esq., and A. Jesse Duke, Jr., Esq., for the respondent.

Judge Panel: BRUCE, J., dissents.

Case Date: Monday April 22, 1957

Court: U.S. Tax Court