31 T.C. 541 (1958), 61764, Estate of Moffett v. C. I. R.

Citation: 31 T.C. 541

Opinion Judge: TRAIN, Judge:

Party Name: ESTATE OF GEORGE M. MOFFETT, DECEASED, THE HANOVER BANK, EXECUTOR, AND JAMES A. MOFFETT 2D, EXECUTOR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: R. Palmer Baker, Jr., Esq., for the petitioners. Ellyne E. Strickland, Esq., for the respondent.

Case Date: Wednesday December 17, 1958

Court: U.S. Tax Court