31 T.C. 818 (1959), 57683, Estate of Resenhouse v. C. I. R.

Citation: 31 T.C. 818

Opinion Judge: KERN, Judge:

Party Name: ESTATE OF PROCTOR D. RENSENHOUSE, DECEASED, THE MICHIGAN TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Irving Rothholtz, Esq., for the petitioner. J. Bruce Donaldson, Esq., for the respondent.

Judge Panel: PIERCE, J., concurring in part and dissenting in part.

Case Date: January 23, 1959

Court: U.S. Tax Court