32 T.C. 1322 (1959), 74982, Nichols v. C.I.R.

Citation: 32 T.C. 1322

Opinion Judge: DRENNEN, Judge:

Party Name: BEULAH H. NICHOLS, SURVIVING SPOUSE, AND ESTATE OF HAROLD E. NICHOLS, DECEASED, BEULAH H. NICHOLS, EXECUTRIX, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: George V. Whittle, C.P.A., and John O. Durkan, Esq., for the petitioners. Wilford H. Payne, Esq., for the respondent.

Case Date: September 29, 1959

Court: U.S. Tax Court