29 T.C. 378 (1957), 58314, Estate of Barrios v. C. I. R.

Citation: 29 T.C. 378

Opinion Judge: TRAIN, Judge:

Party Name: ESTATE OF LUKE J. BARRIOS, DECEASED, AND SALLIE F. BARRIOS, SURVIVING WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Sidney W. Provensal, Jr., Esq., for the petitioners. Jackson L. Bailey, Esq., for the respondent.

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

Case Date: Friday November 29, 1957

Court: U.S. Tax Court