3 T.C. 40 (1944), 107365, Estate of Whitehead v. Commissioner of Internal Revenue

Citation: 3 T.C. 40

Opinion Judge: DISNEY, Judge:

Party Name: ESTATE OF J. B. WHITEHEAD, BY THE CITIZENS AND SOUTHERN NATIONAL BANK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Pope F. Brock, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Case Date: January 17, 1944

Court: U.S. Tax Court