35 T.C. 950 (1961), 75848, Estate of Squier v. C. I. R.

Citation: 35 T.C. 950

Opinion Judge: RAUM, Judge:

Party Name: ESTATE OF ARTHUR H. SQUIER, DECEASED, NATIONAL STATE BANK OF NEWARK, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: Benjamin Alpert, Esq., for the petitioner. Chapman H. Belew, Jr., Esq., for the respondent.

Case Date: Thursday March 16, 1961

Court: U.S. Tax Court