29 T.C. 244 (1957), 56785, Estate of Suter v. C. I. R.

Citation: 29 T.C. 244

Opinion Judge: BLACK, Judge:

Party Name: ESTATE OF JAMES F. SUTER, DECEASED, FREDERICK F. SUTER AND SHIRLEY CUTAIA, ADMINISTRATORS, ET AL.,[1] PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Charles Wilson, Esq., and Albert R. Dworkin, Esq., for the petitioners. John F. Walsh, Esq., for the respondent.

Judge Panel: MURDOCK, J., dissenting: PIERCE, J., agrees with this dissent.

Case Date: November 18, 1957

Court: U.S. Tax Court