3 T.C. 525 (1944), 112390, Estate of Matthews v. C. I. R.

Citation: 3 T.C. 525

Opinion Judge: SMITH, Judge:

Party Name: ESTATE OF JAMES H. MATTHEWS, FIDELITY TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: W. A. Seifert, Esq., Norman D. Keller, Esq., and A. G. Wallerstedt, C.P.A., for the petitioner. J. Harrison Miller, Esq., for the respondent.

Case Date: Tuesday March 28, 1944

Court: U.S. Tax Court