33 T.C. 277 (1959), 63463, Estate of Luehrmann v. C. I. R.

Citation: 33 T.C. 277

Opinion Judge: OPPER, Judge:

Party Name: ESTATE OF EDWARD H. LUEHRMANN, DECEASED, JANE LOUISE HORD, FORMERLY JANE LOUISE LUEHRMANN, CHAS. D. LONG, AND AUGUST C. JOHANNINGMEIER, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.

Attorney: Robert H. Batts, Esq., for the petitioner. James H. Martin, Esq., and William A. Goffe, Esq., for the respondent.

Judge Panel: WITHEY, J., concurs in the result. BRUCE, J., dissenting:

Case Date: Wednesday November 18, 1959

Court: U.S. Tax Court